Dividend Declaration

Jupiter Second Enhanced Inc.Tst.PLC
10 November 2005


Jupiter Second Enhanced Income Trust PLC - Dividend Declaration

At their meeting today, the board of Jupiter Second Enhanced Income Trust PLC
(the 'Company') declared a fourth interim dividend for the year ending 31st
October 2005 of 0.70p (net) per Geared Income share which is payable on 31st
December 2005 to Geared Income shareholders (and to holders of Geared Income
shares within the Company's Packaged Units) on the register on 18th November
2005.

The Company has paid three interim dividends two of 0.45p on 31st March and 30th
September and one of 1p on 30th June 2005 and a Special dividend of 0.45p on
22nd July 2005, giving a total dividend for the year to date of 2.35p.  Together
with the dividend declared today the total dividend for the year ending 31st
October 2005 will be 3.05p which is above the figure of between 2.8p and 3.0p
published in the Company's prospectus in September 2004.

Enquiries:

Richard Pavry
Jupiter Asset Management
020 7412 0703




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