Tender Offer

Acorn Income Fund Ld
17 January 2007


To: Company Announcements

Date: 17 January 2007

Company: Acorn Income Fund Limited


Subject: Tender Offer


The Company has now completed the Tender Offer. Following completion of the
Tender Offer there are now 8,939,790 Ordinary Shares in issue.



All Enquiries:


Douglas Mackay

Northern Trust International Fund Administration Services (Guernsey) Limited


Tel: [phone]

Fax: [phone]



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