Net Asset Value(s)

Value & Income Trust plc
07 April 2008


VALUE AND INCOME TRUST PLC

Value and Income Trust PLC announces the following unaudited, month end Net
Asset Values as at close of business on 31 March 2008

Ordinary share (debt at Par Value) (pence):    248.65
Ordinary share (debt at Fair Value) (pence):   219.38

These figures do not include any current year revenue.



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