Net Asset Value(s)

Henderson High Income Trust PLC
28 December 2007



HENDERSON GLOBAL INVESTORS


28 December 2007


HENDERSON HIGH INCOME TRUST PLC

As at close of business on 27 December 2007, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items and shares held in treasury) was 162.5p.


For further information, please call:

Mark Pantlin

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]

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