Portfolio Disclosure

Jupiter Second Enhanced Inc.Tst.PLC
01 July 2005


Jupiter Second Enhanced Income Trust PLC

Pursuant to Listing Rule 21.20(l)(ii), Jupiter Second Enhanced Income Trust PLC
announces that, as at close of business on 30th June 2005, its ten largest
investments were as follows:

          Name of Security
      1   Treasury 8.5% Stock 12/07/05
      2   Shell Transport & Trading
      3   Royal Bank of Scotland
      4   BT
      5   HBOS
      6   Kelda
      7   BP
      8   Lloyds TSB
      9   BRIT Insurance
     10   Premier Foods

There were no other investments with a value greater than 5% of the Company's
total assets.

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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