Net Asset Value(s)

British Empire Sec & Gen Tst PLC
18 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 17 December 2007  was
as follows:

Net Asset Value (pence per share)  - Debentures at par value:        468.78
Net Asset Value (pence per share)  - Debentures at market value:     466.07

Phoenix Administration Services Limited - Secretary












                      This information is provided by RNS
            The company news service from the London Stock Exchange