Dividend Declaration

Acorn Income Fund Ld
06 December 2005

In accordance with the established dividend timetable of the Company, the Board
have today declared a fourth interim dividend of 2.0 per Ordinary Share in
respect of the year ending 31 December 2005.



Following a review of the distributable reserves of the Company, as part of this
process, the Board have concluded that it is not necessary to retain such a
level of undistributed reserves and accordingly have today declared a special
dividend of 1.0p per Ordinary Share.  Both dividends will be paid in accordance
with the following timetable



Acorn Income Fund Limited


SECURITY TITLE                                : Ordinary Shares
MNEMONIC CODE                                 : AIF
SEDOL CODE                                    : 482-943
PERIOD                                        : 31-12-05
PROVISIONAL EX DATE                           : 14-12-05
RECORD DATE                                   : 16-12-05
PAYMENT DATE                                  : 23-12-05




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