Net Asset Value(s)

Acorn Income Fund Ld
02 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     172.26p     0482943       28th December 2007
            Price                                                      



Date: 31 December 2007
Enquiries:


Northern Trust International Fund Administration Services (Guernsey) Limited


Harry Rouillard 44 (0)1481 745315



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