Net Asset Value(s)

Henderson High Income Trust PLC
28 September 2006



HENDERSON GLOBAL INVESTORS



28 September 2006




HENDERSON HIGH INCOME TRUST PLC

As at close of business on 27 September 2006, the unaudited net asset value per
share calculated in accordance with the AITC formula (excluding current
financial year revenue items) was 162.3p.





For further information, please call:

John Hilton, Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]




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