Net Asset Value(s)

Henderson High Income Trust PLC
04 January 2006


HENDERSON GLOBAL INVESTORS

4 JANUARY 2006



HENDERSON HIGH INCOME TRUST PLC

As at close of business on 3 January 2006, the unaudited net asset value
calculated in accordance with the AITC formula (excluding current financial year
revenue items) was 152.7p 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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