Net Asset Value(s)

Value & Income Trust plc
23 May 2006


VALUE AND INCOME TRUST PLC


Edinburgh Fund Managers plc, Company Secretary to Value and Income Trust plc,
announces the following unaudited, month end Net Asset Values -

These figures do not include any current year revenue items.


As at close of business on 30 April 2006:


Ordinary share (debt at Par Value) (p):           266.15

Ordinary share (debt at Fair Value) (p):          234.12


With effect from 1 October 2005, the net asset values disclosed by the Trust are
calculated with the underlying investments valued on a bid basis, in line with
the Trust adopting International Reporting Financial Standards for the financial
year ended 31 March 2006.



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