Net Asset Value(s)

The net asset value of Edinburgh Income and Value Trust plc as at the close of business on 16 September 2002 are as follows: Edinburgh Income and Value Trust plc Undiluted nav (p): 108.39 Potential Gearing: 221.0 Actual Gearing: 204.0 For Edinburgh Fund Managers plc Company Secretary ------------------------------------------------------------ This information was brought to you by Waymaker http://www.waymaker.net The following files are available for download: http://www.waymaker.net/bitonline/2002/09/17/20020917BIT00480/wkr0001.doc http://www.waymaker.net/bitonline/2002/09/17/20020917BIT00480/wkr0002.pdf