Net Asset Value(s)

Henderson Opportunities Trust PLC
25 June 2007


HENDERSON GLOBAL INVESTORS

25 June 2007


HENDERSON OPPORTUNITIES TRUST PLC

As at close of business on 22 June 2007, the unaudited net asset value per
ordinary share calculated in accordance with the AIC formula (excluding current
financial year revenue items) was 829.4p. 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]


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