Net Asset Value(s)

Henderson Opportunities Trust PLC
02 April 2007




HENDERSON GLOBAL INVESTORS

2 April 2007



HENDERSON OPPORTUNITIES TRUST PLC

As at close of business on 30 March 2007, the unaudited net asset value per
ordinary share calculated in accordance with the AIC formula (excluding current
financial year revenue items) was 805.8p. This figure is the undiluted NAV;
there is no dilution to report.


                                    - ENDS -


For further information, please call:

Graham Hunnisett
Investment Trust Accounting Department
BNP Paribas Fund Services UK Limited
Tel: [phone]





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