Net Asset Value(s)

Acorn Income Fund Ld
05 October 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 30 September 2006 was
195.51 pence.

The Net Asset Value per Ordinary Share based on bid prices as at 30 September
2006 was 194.36 pence.

Enquiries to:               Collins Stewart Fund Management Limited

                                 No 1 Le Truchot

                                 St Peter Port

                                 Guernsey

                                 GY1 4AE


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