Net Asset Value(s)

Henderson Opportunities Trust PLC
10 May 2007


HENDERSON GLOBAL INVESTORS


10 May 2007


HENDERSON OPPORTUNITIES TRUST PLC

As at close of business on 9 May 2007, the unaudited net asset value per
ordinary share calculated in accordance with the AIC formula (excluding current
financial year revenue items) was 836.2p. This figure is the undiluted NAV;
there is no dilution to report.




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