Publication of Prospectus

Jupiter Second Enhanced Inc.Tst.PLC
26 May 2005


Jupiter Enhanced Income Trust PLC (the 'Company')

Publication of Prospectus and Class 1 Circular

The Company announces that it has today published a prospectus ('Prospectus')
and a circular to shareholders ('Circular'), in connection with the recommended
scheme of reconstruction of Martin Currie Enhanced Income Trust plc which was
announced today and anticipated in the Company's announcement of 14 April 2005.

The last date for elections by Martin Currie Enhanced Income Trust plc's
shareholders is 10 June 2005 and admission of the new shares to be issued under
the proposals is expected to take place on 30 June 2005. An EGM of the Company
has been convened for 9.00 a.m. on 20 June in connection with the class 1
consent described in the Circular.

Copies of both the Prospectus and the Circular will be available for inspection
shortly at the Document Viewing Facility of the Financial Services Authority, 25
The North Colonnade, Canary Wharf, London E14 5HS.

Both documents are available for collection free of charge during normal
business hours on any weekday (excluding public holidays) from the Company's
registered office, 1 Grosvenor Place, London SW1X 7JJ. Copies in electronic form
are available on request from [e-mail].

Enquiries:

Richard Pavry
Jupiter Asset Management Limited
20 7314 4822



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