Net Asset Value(s)

Value & Income Trust plc
09 August 2006

VALUE AND INCOME TRUST PLC



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



As at close of business on 31 July 2006:



Ordinary share (debt at Par Value) (pence):    255.29

Ordinary share (debt at Fair Value) (pence):   223.09



These figures do not include any current year revenue items.



The net asset values disclosed by the Trust are calculated with the underlying
investments valued on a bid basis, in line with the Trust reporting under
International Financial Reporting Standards.










                      This information is provided by RNS
            The company news service from the London Stock Exchange