Net Asset Value(s)

Baillie Gifford Shin Nippon PLC
27 October 2006


Baillie Gifford Shin Nippon PLC                                                                         26 October 2006

                                                                Net Asset Value with borrowings at par          210.75p

                                                         Net Asset Value with borrowings at fair value          210.65p


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