Net Asset Value(s)

Value & Income Trust plc
10 January 2008


VALUE AND INCOME TRUST PLC


Aberdeen Asset Management PLC, Company Secretary to Value and Income Trust PLC
announces the following unaudited, month end Net Asset Values as at close of
business on 31 December 2007:


Ordinary share (debt at Par Value) (pence):    279.65

Ordinary share (debt at Fair Value) (pence):   249.16


These figures do not include any current year revenue.


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