Interim Management Statement

Edinburgh New Income Trust plc
25 September 2007



Edinburgh New Income Trust plc

Interim Management Statement - 3 months to 31 August 2007





To the members of Edinburgh New Income Trust plc

This interim management statement has been produced solely to provide additional
information to shareholders as a body to meet the relevant requirements of the
UK Listing Authority's Disclosure and Transparency Rules. It should not be
relied upon by any other party or for any other purpose.



This interim management statement relates to the period from 1 June 2007 to 31
August 2007, and contains information that covers this period, and up to the
date of publication of this interim management statement, unless otherwise
specified.



Investment objective and policy

To provide ordinary shareholders with an attractive level of income, together
with the potential for capital and income growth and to provide ZDP shareholders
with a pre-determined capital entitlement on 31 May 2011 of 141.85p.



The Company will invest mainly in UK quoted equities selected primarily for
their potential, in the opinion of the Investment Manager, to provide an
attractive dividend yield and capital appreciation.



Benchmark

The Company does not have a benchmark, but the portfolio is largely drawn from
large, mid and small cap components of the FTSE All-Share Index.



Material events

On 30 July 2007, the Company posted its annual report and accounts to 31 May
2007, and Notice of Annual General Meeting, to shareholders.  The Company's
Annual General Meeting was held at The Caledonian Hotel, Edinburgh at 10.00am on
25 September 2007 and all resolutions were passed.



Material transactions

A fourth interim dividend of 3.0p per ordinary share was paid to shareholders on
24 August 2007, making a total dividend of 6.6p for the year to 31 May 2007.



A first interim dividend of 1.3p per ordinary share was declared for the year to
31 May 2008.



Ten largest equity holdings at 31 August 2007
                                            %
BT                                         4.9
Lloyds TSB                                 3.6
Barclays                                   3.6
British American Tobacco                   3.5
Royal Bank of Scotland                     3.4
Royal Dutch Shell 'B'                      3.3
HSBC                                       3.2
Centrica                                   3.0
United Utilities                           3.0
BP                                         3.0
Total                                      34.5





Sector allocation as at 31 August 2007
                                 %
Financials                      25.1
Industrials                     17.0
Consumer Goods                  12.9
Consumer Services               9.5
Utilities                       8.2
Telecommunications              7.2
Oil & Gas                       6.3
Health Care                     3.9
Basic Materials                 2.7
Total                          100.0













General description of Company's financial position and performance as at 31
August 2007 (Capital only - excluding undistributed revenue for the period)


                                                                                       £m
Ordinary shareholder funds                                                           27.4
ZDP shareholder funds                                                                17.3

Gross assets                                                                         44.7

Actual gearing (equities/ordinary shareholders funds)                                152%



Cumulative performance (%)*


                              As at     3 months     6 months    1 year      3 years      5 years
                     31 August 2007
Share price                   124.0         -8.4         -3.8      20.0          n/a          n/a
NAV                           133.5         -9.8         -1.3      13.9          n/a          n/a
FTSE All-Share                              -4.3          4.2      11.8          n/a          n/a



Discrete performance (%)*
Year ending               31/8/07       31/8/06       31/8/05       31/8/04      31/8/03
Share price                  20.0          17.2           n/a           n/a          n/a
NAV                          13.9          27.6           n/a           n/a          n/a
FTSE All-Share               11.8          16.8           n/a           n/a          n/a


*Total Return; Net Income Reinvested, GBP
Source: Aberdeen Asset Managers Limited, Factset and Fundamental Data





The Board is not aware of any significant events or transactions which have
occurred between 31 August 2007 and the date of publication of this interim
management statement which would have a material impact on the financial
position of the Company. For latest performance information, please refer to the
Company's website, www.edinburghnewincome.co.uk.





Please note that past performance is not necessarily a guide to the future and
that the value of investments and the income from them may fall as well as rise.
  Investors may not get back the amount they originally invested.





For Edinburgh New Income Trust plc

Edinburgh Fund Managers plc, Secretary

25 September 2007










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