Net Asset Value(s)

British Empire Sec & Gen Tst PLC
10 December 2007



BRITISH EMPIRE SECURITIES AND GENERAL TRUST PLC It is announced that the un-
audited Net Asset Value (inclusive of accumulated income) of


British Empire Securities and General Trust plc, which is managed by Asset Value
Investors Limited, at the close of business on 7 December 2007  was as follows:


Net Asset Value (pence per share)  - Debentures at par value:            492.37
Net Asset Value (pence per share)  - Debentures at market value:         489.10


Phoenix Administration Services Limited - Secretary




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