Net Asset Value(s)

Baillie Gifford Shin Nippon PLC
28 September 2006


Baillie Gifford Shin Nippon PLC                                                                       27 September 2006

                                                              Net Asset Value with borrowings at par            211.72p

                                                       Net Asset Value with borrowings at fair value            211.62p


All Net Asset Values are calculated using closing bid market price from the London Stock Exchange


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