Portfolio Update

Jupiter Second Enhanced Inc.Tst.PLC
03 October 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 September 2005, its ten largest
investments were as follows:

            Name of Security
        1   Royal Dutch Shell 'B'
        2   Royal Bank of Scotland
        3   BT Group
        4   HBOS
        5   BP
        6   Kelda
        7   Diageo
        8   Vodafone
        9   Alliance & Leicester
       10   Lloyds TSB

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.




                      This information is provided by RNS
            The company news service from the London Stock Exchange