Net Asset Value(s)

Jupiter Second Enhanced Inc.Tst.PLC
26 September 2005


The Company announces that the unaudited estimate of the total assets of Jupiter
Second Enhanced Income Trust PLC as at 23rd September 2005 is £70.121 million.
The net asset values of the various classes of shares are estimated to have
been:
                                           Net Asset Value/Share (p)
Zero Dividend Preference Shares                                          62.56
Geared Income Shares                                                     49.06
Packaged Units                                                          111.62





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