Dividend Declaration

Jupiter Second Enhanced Inc.Tst.PLC
24 August 2005


Jupiter Second Enhanced Income Trust PLC - Dividend Declaration

At their meeting on 24th August, the board of Jupiter Second Enhanced Income
Trust PLC (the 'Company') declared a third interim dividend for the year ending
31st October 2005 of 0.45p (net) per Geared Income share which is payable on
30th September 2005 to Geared Income shareholders (and to holders of Geared
Income shares within the Company's Packaged Units) on the register on 2nd
September 2005.

The Company has paid two interim dividends of 0.45p and 1p on 31st March and
30th June 2005 respectively, and a Special dividend of 0.45p on 22nd July 2005,
giving a total dividend for the year to date of 1.90p.  Together with the
dividend declared today, the total remains in line with the indicative
cumulative dividend of between 2.8p and 3.0p for the year ending 31st October
2005 published in the Company's prospectus in September 2004.

Enquiries:

Jonathan McGuire
Jupiter Asset Management
020 7412 0703




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