Net Asset Value(s)

Baillie Gifford Shin Nippon PLC
24 December 2007


Baillie Gifford Shin Nippon PLC                                                                        21 December 2007

                                                          Net Asset Value with borrowings at par                161.64p

                                                   Net Asset Value with borrowings at fair value                161.13p


All Net Asset Values are calculated using closing bid market prices


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