Dividend Declaration

Acorn Income Fund Ld
4 March 2002

Acorn Income Fund Limited - First Interim Dividend

SECURITY TITLE                       : Ordinary Shares
MNEMONIC CODE                        : AIF
SEDOL CODE                           : 482-943
DIVIDEND AMOUNT                      : 3.0p
PERIOD                               : 31-12-02
PROVISIONAL EX DATE                  : 13-03-02
RECORD DATE                          : 15-03-02
PAYMENT DATE                         : 27-03-02

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