Net Asset Value(s)

Henderson High Income Trust PLC
02 February 2006



HENDERSON GLOBAL INVESTORS


2 FEBRUARY 2006




HENDERSON HIGH INCOME TRUST PLC

As at close of business on 1 February 2006, the unaudited net asset value
calculated in accordance with the AITC formula (excluding current financial year
revenue items) was 158.5p per ordinary share.





For further information, please call:

John Hilton, Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]

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