Portfolio Update

Henderson Opportunities Trust PLC
02 May 2007

HENDERSON OPPORTUNITIES TRUST PLC

HENDERSON GLOBAL INVESTORS

2 MAY 2007





                        HENDERSON OPPORTUNITIES TRUST PLC

                            Listing Rule 15.4.11 (2)



In accordance with paragraph 15.4.11 (2) of the Listing Rules, Henderson
Opportunities Trust plc announces its ten largest investments as at 30 April
2007.  There are no holdings over 5% of gross assets.


ROYALBLUE
E2V
DATAMONITOR
WSP
HYDER CONSULTING
ICM COMPUTER
CARTER & CARTER
ZETAR
AXON
MURGITROYD



                                    - ENDS -



For further information, please call:

James Henderson
Henderson Opportunities Trust plc
Telephone: [phone]


or


James de Sausmarez
Head of Investment Trusts
Henderson Global Investors
Telephone: [phone]


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