Net Asset Value(s)

Acorn Income Fund Ld
10 December 2007


                           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          176.33p           0482943       7th December 2007
            Price



Date: 10 December 2007

Enquiries:

Northern Trust International Fund Administration Services (Guernsey) Limited

Harry Rouillard 44 (0)1481 745315



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