Net Asset Value(s)

Acorn Income Fund Ld
01 October 2007



                           Acorn Income Fund Limited
 (a closed-ended investment company incorporated in Guernsey with registration
                                 number 34778)




          FUND NAME                   NAV              SEDOL          NAV DATE
Acorn Income Fund Limited Bid       194.828p          0482943       30 Sept 2007
            Price

          FUND NAME                   NAV              SEDOL          NAV DATE
Acorn Income Fund Limited Mid       196.249p          0482943       30 Sept 2007
            Price




Date: 01 Oct 2007

Enquiries:

Northern Trust International Fund Administration Services (Guernsey) Limited

Sean Murray 44 (0)1481 745311



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