Net Asset Value(s)

Acorn Income Fund Ld
25 September 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      193.651p         0482943    21 September 2007
            Price


          FUND NAME                  NAV             SEDOL          NAV DATE
Acorn Income Fund Limited Mid      195.032p         0482943    21 September 2007
            Price



Date: 25 September 2007


Enquiries:

Northern Trust International Fund Administration Services (Guernsey) Limited

Harry Rouillard 44 (0)1481 745315





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