Net Asset Value(s)

Henderson High Income Trust PLC
14 December 2005


HENDERSON HIGH INCOME TRUST PLC

HENDERSON GLOBAL INVESTORS

14 December 2005




HENDERSON HIGH INCOME TRUST PLC

As at close of business on 13 December 2005, the unaudited net asset value
calculated in accordance with the AITC formula (excluding current financial year
revenue items) was 147.1p per ordinary share.


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For further information, please call:

John Hilton
Investment Trust Accounting Department
Cogent Investment Operations Limited
Tel: [phone]


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