Net Asset Value(s)

Henderson High Income Trust PLC
08 May 2006


HENDERSON GLOBAL INVESTORS


8 MAY 2006


HENDERSON HIGH INCOME TRUST PLC

As at close of business on 5 May 2006, the unaudited net asset value per share
calculated in accordance with the AITC formula (excluding current financial year
revenue items) was 163.6p.

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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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