Net Asset Value(s)

Jupiter Second Enhanced Inc.Tst.PLC
05 January 2006


The Company announces that the unaudited estimate of the total assets of Jupiter
Second Enhanced Income Trust PLC as at 31st December 2005 is £75.298 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                                          63.80
Geared Income Shares                                                     56.06
Packaged Units                                                          119.86





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