Listing Rule 21.20

Henderson Eurotrust PLC
04 May 2005


HENDERSON EUROTRUST PLC

HENDERSON GLOBAL INVESTORS

4 MAY 2005



                            HENDERSON EUROTRUST PLC

                                Listing Rule 21

In accordance with paragraph 21.20 (l) (ii) of the Listing Rules, Henderson
EuroTrust plc  announces its ten largest investments, including all holdings
with a value greater than 5% of its gross assets, as at 29 April 2005:


Company
ISS
FRESENIUS
ALTANA
ESSILOR
DEUTSCHE POST
VINCI
NESTLE
SGS HOLDING
INDITEX
DEUTSCHE POSTBANK


This includes group holdings.


                                    - ENDS -


For further information, please call:

Tim Stevenson
Henderson EuroTrust plc
Telephone: [phone]

James de Sausmarez
Directors of Investment Trusts
Henderson Global Investors
Telephone: [phone]


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