Net Asset Value(s)

Henderson Opportunities Trust PLC
09 October 2007


HENDERSON GLOBAL INVESTORS


9 October 2007


HENDERSON OPPORTUNITIES TRUST PLC

As at close of business on 8 October 2007, the unaudited net asset value per
ordinary share calculated in accordance with the AIC formula (excluding current
financial year revenue items) was 741.7p. This figure is the undiluted NAV;
there is no dilution to report.

                                    - ENDS -

For further information, please call:

Mark Pantlin
Investment Trust Accounting Department
BNP Paribas Fund Services UK Limited
Tel: [phone]



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