Net Asset Value(s)

Henderson High Income Trust PLC
23 February 2006

HENDERSON GLOBAL INVESTORS


23 FEBRUARY 2006


HENDERSON HIGH INCOME TRUST PLC

As at close of business on 22 February 2006, the unaudited net asset value per
share calculated in accordance with the AITC formula (excluding current
financial year revenue items) was 161.1p.




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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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