Net Asset Value(s)

British Portfolio Trust PLC
11 January 2007


British Portfolio Trust PLC

As recommended by the AIC, financial assets are now valued on a bid price basis
in accordance with revised UK accounting standards.

British Portfolio Trust PLC announces that at close of business on 10 January
2007:
     
1)   Excluding any profit or loss on the mark to market value of the company's 
     fixed interest swap contract, the capital net asset value per ordinary
     share was 183.89p.

2)   based on the market value of the company's fixed interest rate swap 
     contracts, the capital net asset value per ordinary share was 183.88 and

3)   based on the number of shares held in treasury, the net asset value per
     ordinary share was 183.56p.

The market value of the company's fixed interest rate swap contracts is updated
monthly.


Enquiries:

Peter Ingram
Tel: [phone]
11 January 2007



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