Portfolio Update

Edinburgh New Income Trust plc
04 December 2007


EDINBURGH NEW INCOME TRUST PLC - 10 LARGEST INVESTMENTS


The company announces that the ten largest investments as at close of business
on 30 November 2007 were as follows:



Assets With Values Over 5% of Gross Assets
NAME                                                                        Market Value       % Ttl Gross
                                                                                                    Assets

NO ASSETS WITH VALUES OVER 5% OF GROSS ASSETS

Top 10 Portfolio Assets
NAME                                                                        Market Value       % Ttl Gross
                                                                                                    Assets
BT GROUP PLC GBP0.05                                                           1,997,681             5.00%
BRITISH AMERICAN TOBACCO ORD GBP0.25                                           1,791,556             4.48%
ROYAL DUTCH SHELL EUR0.07 'B' SHS(UK LIST)                                     1,503,040             3.76%
BARCLAYS ORD GBP0.25                                                           1,497,355             3.75%
LLOYDS TSB GROUP ORD GBP0.25                                                   1,489,524             3.73%
UNITED UTILITIES ORD GBP1                                                      1,479,435             3.70%
BP ORD USD0.25                                                                 1,433,700             3.59%
HSBC HOLDINGS ORD USD0.50 (UK REGD)                                            1,319,700             3.30%
ROYAL BANK OF SCOTLAND ORD GBP0.25                                             1,308,150             3.27%
CENTRICA ORD GBP0.061728395                                                    1,289,423             3.23%



END

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