Half Year Report

Henderson Opportunities Trust PLC
04 July 2007


HENDERSON OPPORTUNITIES TRUST PLC

HENDERSON GLOBAL INVESTORS

4 July 2007


                       HENDERSON OPPORTUNITIES TRUST PLC

                  Report for the half year ended 30 April 2007


A copy of the above document has been submitted to the UK Listing Authority and
will be available shortly for inspection at the UKLA's Document Viewing
Facility:

Financial Services Authority
25 The North Colonnade
Canary Wharf
London E14 5HS

Tel: [phone]
                                     -ENDS-


For further information please contact:

James Henderson
Portfolio Manager
Henderson Opportunities Trust plc
Tel: [phone]

James de Sausmarez
Head of Investment Trusts
Henderson Global Investors
Tel: [phone]

Sarah Gibbons-Cook
Investor Relations and PR Manager
Henderson Global Investors
020 7818 3198




                      This information is provided by RNS
            The company news service from the London Stock Exchange                  NZM