Net Asset Value(s)

Henderson High Income Trust PLC
11 December 2006

HENDERSON GLOBAL INVESTORS

11 December 2006




HENDERSON HIGH INCOME TRUST PLC

As at close of business on 8 December 2006, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 174.3p.





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For further information, please call:

Graham Hunnisett

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]



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