Net Asset Value(s)

Henderson Opportunities Trust PLC
15 January 2008



HENDERSON GLOBAL INVESTORS


15 January 2008


HENDERSON OPPORTUNITIES TRUST PLC

As at close of business on 14 January 2008, the unaudited net asset value per
ordinary share calculated in accordance with the AIC formula (excluding current
financial year revenue items) was 601.0p. This figure is the undiluted NAV;
there is no dilution to report.


For further information, please call:

Mark Pantlin

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]

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