Portfolio Disclosure

Jupiter Second Enhanced Inc.Tst.PLC
01 March 2005


Jupiter Second Enhanced Income Trust PLC

Pursuant to Listing Rule 21.20(l)(i), Jupiter Second Enhanced Income Trust PLC
announces that, as at 28th February 2005, it had no investments in other listed
investment companies (including listed investment trusts) which themselves do
not have stated investment policies to invest no more than 15% of their total
assets in other listed investment companies (including listed investment
trusts).

A monthly fact sheet for the Company is available on request from the Company
Secretaries and from www.jupiteronline.co.uk.

By order of the Board.
Jupiter Asset Management Limited, Company Secretaries.




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