Net Asset Value(s)

Henderson High Income Trust PLC
17 May 2007


HENDERSON GLOBAL INVESTORS



17 May 2007




HENDERSON HIGH INCOME TRUST PLC

As at close of business on 16 May 2007, the unaudited net asset value per share
calculated in accordance with the AIC formula (excluding current financial year
revenue items) was 182.0p.





For further information, please call:

Graham Hunnisett

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]


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