Net Asset Value(s)

6th August 2007

The Company announces that the unaudited estimate of the total assets of Jupiter Second Enhanced Income Trust PLC as at
3rd August 2007 was £84.020 million (including the net asset value attributable to the Zero Dividend Preference shares).
The net asset values of the various classes of shares are estimated to have been:
                                    Net Asset Value/Share (p)
Zero Dividend Preference Shares               71.55
Geared Income Shares                          62.19
Packaged Units                                133.74

Monthly fact sheets for Jupiter's investment trust clients are available for download from www.jupiteronline.co.uk and
by post or fax on request from the company secretarial department.

Enquiries:

Jonathan McGuire
Company Secretarial Department
Jupiter Asset Management Limited