Net Asset Value(s)

Henderson High Income Trust PLC
10 October 2006



HENDERSON GLOBAL INVESTORS



10 October 2006



HENDERSON HIGH INCOME TRUST PLC

As at close of business on 9 October 2006, the unaudited net asset value per
share calculated in accordance with the AITC formula (excluding current
financial year revenue items) was 164.8p.





For further information, please call:

John Hilton, Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]


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