Net Asset Value(s)

Henderson High Income Trust PLC
23 January 2006


HENDERSON GLOBAL INVESTORS


23 JANUARY 2006


HENDERSON HIGH INCOME TRUST PLC

As at close of business on 20 January 2006, the unaudited net asset value
calculated in accordance with the AITC formula (excluding current financial year
revenue items) was 153.9p per ordinary share.



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For further information, please call:

John Hilton, Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]





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