Net Asset Value(s)

The net asset value of Edinburgh Income and Value Trust plc as at the close of business on 2 January 2003 are as follows: (For Edinburgh Fund Managers plc, Company Secretary) Undiluted nav (p): 92.57 Potential Gearing: 244.0 Actual Gearing: 207.0 ------------------------------------------------------------ This information was brought to you by Waymaker http://www.waymaker.net The following files are available for download: http://www.waymaker.net/bitonline/2003/01/03/20030103BIT00180/wkr0001.doc http://www.waymaker.net/bitonline/2003/01/03/20030103BIT00180/wkr0002.pdf