Net Asset Value(s)

Henderson High Income Trust PLC
03 January 2006


HENDERSON GLOBAL INVESTORS

3 JANUARY 2006



HENDERSON HIGH INCOME TRUST PLC

As at close of business on 30 December 2005, the unaudited net asset value
calculated in accordance with the AITC formula (excluding current financial year
revenue items) was 151.5p per ordinary share.


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For further information, please call:

John Hilton, Investment Trust Accounting Department
BNP Paribas Fund Services UK Limited
Tel: [phone]


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