News Release

Macquarie Power & Infrastructure Income Fund Provides 2007 Tax Information

TORONTO, ONTARIO (March 11, 2008) – Macquarie Power & Infrastructure Income Fund (TSX: MPT.UN; MPT. DB – “MPT” or the “Fund”), which invests in essential infrastructure assets in North America, today provided information to assist individual Canadian unitholders of the Fund in completing their 2007 tax returns.

The following information is general in nature and is not intended as legal, tax or financial advice. Unitholders of the Fund are advised to consult their legal, financial or tax advisors regarding their individual tax circumstances. Unitholders who held their MPT units outside of a tax-deferred plan (such as an RRSP) will receive aT3 Supplementary information slip directly from their broker or intermediary by March 31, 2008.

Of the distributions declared payable to unitholders by the Fund in 2007, approximately 70.00% were non-taxable as a return of capital, approximately 29.82% were taxable investment income and 0.18% were capital gains. In July, the Fund recorded a capital gain for tax purposes in the amount of $0.00190 per unit related to the sale of the Spencer House longterm care home by Leisureworld Senior Care LP.

CPIF Table

Macquarie Power & Infrastructure Income Fund is not an authorised deposit taking institution for the purposes of the Banking Act (Cth) 1959 and Macquarie Power & Infrastructure Income Fund’s obligations do not represent deposits or other liabilities of Macquarie Group Limited or Macquarie Bank Limited ABN 46 008 583 542. Macquarie Group Limited does not guarantee or otherwise provide assurance in respect of the obligations of Macquarie Power & Infrastructure Income Fund.

CPIF Table 2

The Fund acquired Clean Power Income Fund (“CPIF”) on June 27, 2007. CPIF paid monthly distributions to its unitholders from January 2007 to May 2007 as follows:

Former unitholders of CPIF are advised to refer to the Fund’s takeover bid circular, dated May 18, 2007, for a summary of principal Canadian income tax considerations under the Income Tax Act applicable to the disposition of CPIF units. The proceeds of disposition of each CPIF unit is an amount equal to the fair market value of 0.5581 of an MPT unit plus the fair market value of each contingency value receipt (“CVR”) on the date that MPT took up and paid for the CPIF units, which was June 26, 2007. The estimated fair market value of each CVR on that date was $0.04.

About the Fund
Macquarie Power & Infrastructure Income Fund invests in essential infrastructure assets in North America with an emphasis on power infrastructure. MPT’s strategy is to acquire and actively manage a diverse, high quality portfolio of infrastructure assets to improve their financial performance and provide growing and sustainable distributions to unitholders. MPT’s portfolio includes investments in gas cogeneration, wind, hydro and biomass power generating facilities, totalling approximately 350 MW of installed capacity, and a 45% indirect interest in Leisureworld Senior Care LP, a leading provider of long-term care, or social infrastructure, in Ontario. MPT is managed by a wholly-owned subsidiary of Macquarie Group Limited. Please visit for additional information.

Forward-looking Statements
Certain of the statements in this news release are forward-looking and reflect management’s expectations regarding the Fund’s future growth, results of operations, performance and business based on information currently available to the Fund. Forward-looking statements are provided as information about management’s current expectations and plans relating to the future. Readers are cautioned that such information may not be appropriate for other purposes.

These statements use forward-looking words, such as “anticipate”, “continue”, “expect”, “may”, “will”, “estimate”, “believe” or other similar words. These statements involve known and unknown risks, uncertainties and other factors that may cause actual results or events to differ materially from those anticipated in such forward-looking statements and should not be relied upon as a prediction of future events. Although the Fund believes that it has a reasonable basis for the expectations reflected in these forward-looking statements, actual results may differ from those suggested by the forward-looking statements for various reasons, including risks associated with: the operational performance of the Fund’s assets; power purchase agreements; fuel costs, supply and transportation; default under credit agreements; regulatory regime and permits; land tenure and related rights; government regulation and funding; acquisition-related risks; LTC home ownership and operation; minority interest; reliance on key personnel; default under Leisureworld’s long-term debt and credit facility; labour relations and cost; the variability of distributions; unitholder liability; dependence on the Manager and potential conflicts of interest; insurance; risks related to the environmental, health and safety regimes within with the Fund’s assets operate. The risks and uncertainties described above are not exhaustive and other events and risk factors including risk factors disclosed in MPT’s filings with Canadian securities regulatory authorities could cause actual results to differ materially from the results discussed in the forward-looking statements.

Material factors or assumptions that were applied in formulating the forward-looking statements contained herein include the assumption that the business and economic conditions affecting the Fund’s operations will continue substantially in their current state, including, with respect to industry conditions, general levels of economic activity, regulations, weather, taxes and interest rates and that there will be no unplanned material changes to the Fund’s facilities, equipment and contractual arrangements. These forward-looking statements reflect the expectations of the Fund as of the date of this news release, and, except as may be required by applicable law, the Fund does not undertake any obligation to publicly update or revise any forward-looking statements.

For further information, please contact:

Harry Atterton
Vice President & Chief Financial Officer
Tel: (416) 607 5198

Aaron Boles
Investor Relations
Tel: (416) 649 1325