Net Asset Value(s)

The net asset value of Edinburgh Income and Value Trust plc as at the close of business on 20 September 2002 are as follows: Edinburgh Income and Value Trust plc Undiluted nav (p): 101.81 Potential Gearing: 229.0 Actual Gearing: 211.0 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/2002/09/23/20020923BIT00780/wkr0001.doc http://www.waymaker.net/bitonline/2002/09/23/20020923BIT00780/wkr0002.pdf