Net Asset Value(s)

VALUE AND INCOME TRUST PLC Edinburgh Fund Managers plc, secretary to Value and Income Trust plc (VIT), announce that the unaudited Net Asset Value of VIT Ordinary shares as at 31 August 2002 was 162.71p. This figure does not include any current year revenue items. ------------------------------------------------------------ This information was brought to you by Waymaker http://www.waymaker.net The following files are available for download: http://www.waymaker.net/bitonline/2002/09/16/20020916BIT00260/wkr0001.doc http://www.waymaker.net/bitonline/2002/09/16/20020916BIT00260/wkr0002.pdf