Net Asset Value(s)

Standard Life Equity Income Tst PLC
08 January 2008


STANDARD LIFE EQUITY INCOME TRUST PLC

The unaudited month end net asset value (with investments at bid market values)
of the following investment trust is announced, as at close of business on 31
December 2007 and excluding current period revenue unless otherwise indicated.

Standard Life Equity Income Trust                         334.66p    Ordinary


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