Net Asset Value(s)

Jupiter Second Enhanced Inc.Tst.PLC
08 August 2005


The Company announces that the unaudited estimate of the total assets of Jupiter
Second Enhanced Income Trust PLC as at 5th August 2005 is £69.475 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                                          61.95
Geared Income Shares                                                     48.64
Packaged Units                                                          110.59





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