Dividend Declaration

Acorn Income Fund Ld
6 December 2001

Acorn Income Fund Limited - Fourth Interim Dividend

SECURITY TITLE                            : Ordinary Shares
MNEMONIC CODE                             : AIF
SEDOL CODE                                : 482-943
DIVIDEND AMOUNT                           : 3.25p
PERIOD                                    : 31-12-01
PROVISIONAL EX DATE                       : 12-12-01
RECORD DATE                               : 14-12-01
PAYMENT DATE                              : 19-12-01