Net Asset Value(s)

Value & Income Trust plc
10 November 2006

VALUE AND INCOME TRUST PLC

Edinburgh Fund Managers plc, Company Secretary to Value and Income Trust PLC ('
the Trust'), announces the following unaudited, month end Net Asset Values -

As at close of business on 31 October 2006:

Ordinary share (debt at Par Value) (pence):    276.44
Ordinary share (debt at Fair Value) (pence):   243.04

These figures do not include any current year revenue items.


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