Net Asset Value(s)

Value & Income Trust plc
10 July 2006

VALUE AND INCOME TRUST PLC



Edinburgh Fund Managers plc, Company Secretary to Value and Income Trust plc,
announces the following unaudited, month end Net Asset Values -

These figures do not include any current year revenue items.



As at close of business on 30 June 2006:



Ordinary share (debt at Par Value) (pence):    253.51

Ordinary share (debt at Fair Value) (pence):   222.18



The net asset values disclosed by the Trust are calculated with the underlying
investments valued on a bid basis, in line with the Trust reporting under
International Financial Reporting Standards.










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