Net Asset Value(s)

Henderson Opportunities Trust PLC
26 January 2007


HENDERSON GLOBAL INVESTORS



26 January 2007



HENDERSON OPPORTUNITIES TRUST PLC (formerly Henderson Strata Investments plc)

As at close of business on 25 January 2007, the unaudited net asset value per
ordinary share calculated in accordance with the AIC formula (excluding current
financial year revenue items) was 774.4p.   This figure is the undiluted NAV;
there is no dilution to report.




For further information, please call:

Graham Hunnisett

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]



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