Dividend Declaration

Jupiter Second Enhanced Income Trust PLC - Dividend Declaration

     At  a meeting today, the board of Jupiter Second Enhanced Income Trust  PLC
     (the  "Company") declared a first interim dividend for the year ending 31st
     October  2006  of 0.60p (net) per Geared Income share which is  payable  on
     31st  March  2006 to Geared Income shareholders (and to holders  of  Geared
     Income shares within the Company's Packaged Units) on the register on  17th
     February 2006.

     Enquiries:


     Jupiter Asset Management
     020 7412 0703