3rd Quarter Results

Edinburgh New Income Trust plc
12 April 2006



EDINBURGH NEW INCOME TRUST PLC





12 April 2006



At a board meeting held today, the directors of Edinburgh New Income Trust plc
resolved that a third interim dividend of 1.0p per ordinary share (£205,191) be
declared in respect of the year to 31 May 2006, payable on 19 May 2006 to
shareholders on the register on 28 April 2006. The ex-dividend date is 26 April
2006.



As set out in the prospectus and in the absence of an unexpected deterioration
in dividend receipts, the board anticipates paying dividends totalling 6.0p for
the full financial year.



For further information please contact:





Stewart Methven,

Investment Manager, Edinburgh Fund Managers plc        Tel:  [phone]



The unaudited results for the nine months to 28 February 2006 are as follows:


INCOME STATEMENT

                                                                       Period ended 28 February 2006
                                                                        Revenue      Capital        Total
                                                                           £000         £000         £000
Realised gains on investments                                                 -          356          356
Unrealised gains on investments                                               -        5,409        5,409
Income                                                                    1,008            -        1,008
Investment management fee                                                 (110)        (110)        (220)
Administrative expenses                                                   (163)            -        (163)
                                                                      _________    _________    _________
Return on ordinary activities before finance costs and taxation             735        5,655        6,389

Finance costs appropriated to the ZDP shareholders                            -        (673)        (673)
                                                                      _________    _________    _________
Return on ordinary activities before taxation                               735        4,982        5,717

Taxation                                                                      -            -            -
                                                                      _________    _________    _________

Return on ordinary activities after taxation                                735        4,982        5,717
                                                                      _________    _________    _________

Return per ordinary share                                                 3.58p       24.28p       27.86p
                                                                      _________    _________    _________

The total column of this statement represents the profit and loss account of the
Company.

All revenue and capital items in the above statement derive from continuing
operations.

The Company has no recognised gains or losses other than those recognised in the
income statement above.

The accompanying notes are an integral part of the financial statements



BALANCE SHEET
                                                                                   As at 28 February 2006

                                                                                         £000          £000
FIXED ASSETS
Investments at fair value through profit or loss
                                                                                                     40,193
                                                                                                  _________
                                                                                                     40,193

CURRENT ASSETS
Debtors                                                                                     63
Cash and short term deposits                                                             1,299
                                                                                     _________
                                                                                         1,362

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR                                           (168)
                                                                                     _________
NET CURRENT ASSETS                                                                                    1,194

CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR                                               (15,840)
                                                                                                  _________
                                                                                                     25,547
                                                                                                  _________
CAPITAL AND RESERVES
Ordinary share capital                                                                                  205
Share premium                                                                                             -
Special reserve                                                                                      20,035
Capital reserve - realised                                                                            (427)
Capital reserve - unrealised                                                                          5,409
Revenue reserve                                                                                         325
                                                                                                  _________
TOTAL SHAREHOLDERS' FUNDS                                                                            25,547
                                                                                                  _________

NET ASSET VALUE PER EQUITY SHARE                                                                    124.50p


RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS


                                   Ordinary   Ordinary                Capital      Capital
                                      share      share    Special   reserve -    reserve -    Revenue
                                    capital    premium    reserve    realised   unrealised    reserve      Total
Period ended 28 February 2006          £000       £000       £000        £000         £000       £000       £000
Return on ordinary activities
after taxation                            -          -          -       (427)        5,409        735      5,717
Dividends paid                            -          -          -           -            -      (410)      (410)
Issue of ordinary shares                205     20,314          -           -            -          -     20,519
Expenses of share issue                   -      (279)          -           -            -          -      (279)
Cancellation of share premium             -   (20,035)     20,035           -            -          -          -
                                    _______    _______    _______     _______      _______    _______    _______
Balance at 28 February 2006             205          -     20,035       (427)        5,409        342     25,547
                                    _______    _______    _______     _______      _______    _______    _______




CASHFLOW STATEMENT


                                                                                  Period ended 28 February 2006
                                                                                          £000             £000
NET CASH INFLOW FROM OPERATING ACTIVITIES                                                                   737

FINANCIAL INVESTMENT
Purchase of investments                                                               (10,378)
Sales of investments                                                                     3,738
                                                                                     _________

NET CASH OUTFLOW FROM FINANCIAL INVESTMENT                                                              (6,640)

EQUITY DIVIDENDS PAID                                                                                     (410)
                                                                                                      _________

NET CASH OUTFLOW BEFORE FINANCING                                                                       (6,314)

FINANCING
Issue proceeds                                                                           7,892
Issue expenses                                                                           (279)
                                                                                     _________

NET CASH INFLOW FROM FINANCING                                                                            7,613
                                                                                                      _________
INCREASE IN CASH                                                                                          1,299
                                                                                                      _________



Notes:

The income statement, balance sheet, reconciliation of movement in shareholders'
funds and cash flow statement set out above do not represent full accounts in
accordance with Section 240 of the Companies Act 1985. The accounts have been
prepared in accordance with the Statement of Recommended Practice 'Financial
Statements of Investment Trust Companies'.



For Edinburgh New Income Trust plc

Company Secretary

END


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