Portfolio Update

Henderson Opportunities Trust PLC
02 February 2007

HENDERSON OPPORTUNITIES TRUST PLC

HENDERSON GLOBAL INVESTORS

2 FEBRUARY 2007


                        HENDERSON OPPORTUNITIES TRUST PLC
                            Listing Rule 15.4.11 (2)

In accordance with paragraph 15.4.11 (2) of the Listing Rules, Henderson
Opportunities Trust plc announces its ten largest investments as at 31 January
2007.  There are no holdings over 5% of gross assets.

ROYALBLUE
CARTER & CARTER
E2V
DATAMONITOR
HYDER CONSULTING
ENTERTAINMENT RIGHTS
WSP
MURGITROYD
AXON
ZETAR


                                    - ENDS -

For further information, please call:
James Henderson
Henderson Opportunities Trust plc
Telephone: [phone]

or

James de Sausmarez
Head of Investment Trusts
Henderson Global Investors
Telephone: [phone]


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