Dividend Declaration

Acorn Income Fund Ld
11 December 2007


Company      Acorn Income Fund Ld                                   
TIDM         AIF
Headline     Dividend Declaration


Acorn Income Fund Limited
11 December 2007


                              Acorn Income Fund Limited

                           Subject: Dividend Announcement


The Directors of Acorn Income Fund Limited have declared the following final
interim dividend;

Ex Date              19 December 2007

Record Date          21 December 2007

Pay Date             28 December 2007

Dividend Rate        2.00 pence per share



All Enquiries:

The Company Secretary
Northern Trust International Fund Administration Services (Guernsey) Limited

Tel: [phone]
Fax: [phone]




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