Net Asset Value(s)

The net asset value of Edinburgh Income and Value Trust plc as at the close of business on 3 December 2002 are as follows: (For Edinburgh Fund Managers plc, Company Secretary) Undiluted nav (p): 95.50 Potential Gearing: 239.0 Actual Gearing: 203.0 ------------------------------------------------------------ This information was brought to you by Waymaker http://www.waymaker.net The following files are available for download: http://www.waymaker.net/bitonline/2002/12/04/20021204BIT00380/wkr0001.doc http://www.waymaker.net/bitonline/2002/12/04/20021204BIT00380/wkr0002.pdf