Net Asset Value(s)

Shires Income PLC
26 April 2006


                              Shires Income plc


The Net Asset Value of Shires Income plc as at close of business on 25 April
2006 was 314.3p.

This NAV has been prepared on the basis of guidance issued by the Association of
Investment Trust Companies (AITC). The AITC recommends Investments be valued at
bid price.

Shires Income plc, an investment trust, is managed by Glasgow Investment
Managers Limited.



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