Net Asset Value(s)

Henderson High Income Trust PLC
03 January 2007



HENDERSON GLOBAL INVESTORS

3 January 2007


HENDERSON HIGH INCOME TRUST PLC

As at close of business on 2 January 2007, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 180.1p.


For further information, please call:

Graham Hunnisett

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]

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