Net Asset Value(s)

Acorn Income Fund Ld
08 January 2008






                           Acorn Income Fund Limited

 (a closed-ended investment company incorporated in Guernsey with registration
                                 number 34778)




FUND NAME                                NAV          SEDOL    NAV DATE
--------------------                -------------- ----------- ------------
Acorn Income Fund Limited Bid          171.91p       0482943   31st December
Price                                                          2007
Acorn Income Fund Limited Mid          173.08p       0482943   31st December
Price                                                          2007



Date: 8th January 2008

Enquiries:


Northern Trust International Fund Administration Services (Guernsey) Limited


Harry Rouillard 44 (0)1481 745315



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