Listing Rule 21

Henderson High Income Trust PLC
05 January 2005

HENDERSON HIGH INCOME TRUST PLC



HENDERSON GLOBAL INVESTORS



5 JANUARY 2005









                        HENDERSON HIGH INCOME TRUST PLC



                                Listing Rule 21





In accordance with paragraph 21.20 (l) (ii) of the Listing Rules, Henderson High
Income Trust plc announces its ten largest investments, including all
investments with a value greater than 5% of its gross assets, as at 31 December
2004:


Company
HBOS
BP
Shell Transport & Trading
HSBC
Royal Bank of Scotland
BT
Aviva
Gallaher
National Grid Transco
Scottish & Southern Energy



This excludes group investments.





                                    - ENDS -





For further information, please call:



Alex Crooke

Henderson High Income Trust plc

Telephone: [phone]



Stephen Westwood

Head of Investment Trusts

Henderson Global Investors

Telephone: [phone]




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