Net Asset Value(s)

Alliance Trust PLC


At the close of business on Tuesday, 17 October 2006, the unaudited net
asset value per ordinary share of 2.5p, valued on a bid price basis, was 409p.

Income after tax, interest and management expenses arising, but which is not
included in the net asset value per ordinary share above, was 3p per ordinary
share.

For further information, please contact:-


Donald McPherson
Alliance Trust PLC
Tel. [phone]