Portfolio Update

Acorn Income Fund Ld
03 October 2006

Acorn Income Fund Limited (the 'Company')


Disclosure requirement re : UKLA Listing Rule 15.4.11


In accordance with the UKLA Listing Rule 15.4.11, the following list represents
the Company's ten largest investments as at 30 September 2006:

Name of Company
Rotork
Fenner Ord
UK (Govt) 8.75% 25/08/17
Diploma
Abacus
VP
Pendragon
Laird Group
Weir Group
Renishaw




                      This information is provided by RNS
            The company news service from the London Stock Exchange