Net Asset Value(s)

Unicorn AIM VCT plc (the "Company")

7 May 2008

Net Asset Values

Unicorn AIM VCT plc announces that the unaudited net asset values per share of
the Company as at close of business on 30 April 2008 were:

               Ordinary 1p Share  Series 2 Ordinary 1p  Series 3 Ordinary 1p
                                                 Share                 Share
                                                                            
At bid price          68.4 pence            87.2 pence            88.4 pence
                                                                            

The figures for the Ordinary and Series 2 Share Funds include negative current
year income.

The figure for the Series 3 Share Fund excludes current year income.