Net Asset Value(s)

The net asset value of Edinburgh Income and Value Trust plc as at the close of business on 6 January 2003 are as follows: (For Edinburgh Fund Managers plc, Company Secretary) Undiluted nav (p): 91.16 Potential Gearing: 247.0 Actual Gearing: 209.0 ------------------------------------------------------------ This information was brought to you by Waymaker http://www.waymaker.net The following files are available for download: http://www.waymaker.net/bitonline/2003/01/07/20030107BIT00300/wkr0001.doc http://www.waymaker.net/bitonline/2003/01/07/20030107BIT00300/wkr0002.pdf