Net Asset Value(s)

Henderson High Income Trust PLC
31 January 2007



HENDERSON GLOBAL INVESTORS



31 January 2007





HENDERSON HIGH INCOME TRUST PLC

As at close of business on 30 January 2007, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 176.9p.





For further information, please call:

Graham Hunnisett

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]



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