Net Asset Value(s)

Henderson High Income Trust PLC
16 December 2005

HENDERSON GLOBAL INVESTORS



16 DECEMBER 2005



HENDERSON HIGH INCOME TRUST PLC

As at close of business on 15 December 2005, the unaudited net asset value
calculated in accordance with the AITC formula (excluding current financial year
revenue items) was 147.3p per ordinary share.



For further information, please call:

John Hilton, Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]



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