Net Asset Value(s)

Acorn Income Fund Ld
06 September 2006

The directors of Acorn Income Fund Limited today announce that the Net Asset
Value per Ordinary Share based on mid market prices as at 31 August 2006 was
191.40 pence.

The Net Asset Value per Ordinary Share based on bid prices as at 31 August 2006
was 189.42 pence.

Enquiries to:               Collins Stewart Fund Management Limited

                                 No 1 Le Truchot

                                 St Peter Port

                                            Guernsey GY1 4AE


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