Dividend Declaration

Acorn Income Fund Ld
06 December 2006

In accordance with the established dividend timetable of the Company, the Board
have today declared a fourth interim dividend of 2.0 per Ordinary Share in
respect of the year ending 31 December 2006.


Following a review of the distributable reserves of the Company, as part of this
process, the Board have concluded that it is not necessary to retain such a
level of undistributed reserves and accordingly have today declared a special
dividend of 1.0p per Ordinary Share.  Both dividends will be paid in accordance
with the following timetable


Acorn Income Fund Limited


SECURITY TITLE                                : Ordinary Shares

MNEMONIC CODE                                 : AIF
SEDOL CODE                                    : 482-943
PERIOD                                        : 31-12-06
PROVISIONAL EX DATE                           : 13-12-06
RECORD DATE                                   : 15-12-06
PAYMENT DATE                                  : 22-12-06


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