Net Asset Value(s)

Jupiter Second Enhanced Inc.Tst.PLC
12 December 2005


The Company announces that the unaudited estimate of the total assets of Jupiter
Second Enhanced Income Trust PLC as at 9th December 2005 is £73.264 million
(including the net asset value attributable to the Zero Dividend Preference
shares). The net asset values of the various classes of shares are estimated to
have been:
                                           Net Asset Value/Share (p)
Zero Dividend Preference Shares                                          63.52
Geared Income Shares                                                     53.10
Packaged Units                                                          116.62





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