Net Asset Value(s)

Value & Income Trust plc
08 November 2005

VALUE AND INCOME TRUST PLC



Edinburgh Fund Managers plc, Company Secretary to Value and Income Trust plc,
announces the following unaudited Net Asset Values.  These figures do not
include any current year revenue items.



As at close of business on 31 October 2005.



Ordinary share (debt at Par Value) (p):   224.48

Ordinary share (debt at Fair Value) (p):  192.04



With effect from 1 October 2005, the net asset values disclosed by the Trust are
calculated with the underlying investments valued on a bid basis, in line with
the Trust adopting International Reporting Financial Standards for the current
financial year.










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