Net Asset Value(s)

Baillie Gifford Shin Nippon PLC
10 October 2006


Baillie Gifford Shin Nippon PLC                                                                          9 October 2006

                                                                 Net Asset Value with borrowings at par         211.14p

                                                          Net Asset Value with borrowings at fair value         211.04p


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