Net Asset Value(s)

Henderson High Income Trust PLC
15 May 2006


HENDERSON GLOBAL INVESTORS



15 MAY 2006



HENDERSON HIGH INCOME TRUST PLC

As at close of business on 12 May 2006, the unaudited net asset value per share
calculated in accordance with the AITC formula (excluding current financial year
revenue items) was 158.0p.







For further information, please call:

John Hilton, Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]





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