Net Asset Value(s)

British Portfolio Trust PLC
14 January 2008



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 11 January
2008:

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 180.54p.

2)      based on the number of shares held in treasury, the net asset value per
ordinary share was 180.28p.


The NAV at market value will no longer be announced as the fair value of the
interest rate swap contracts is now recognised in the financial statements in
accordance with the adoption of FRS26 'Financial Investments: Recognition and
Measurement'.



Enquiries:

Peter Ingram
Tel: [phone]
14 January 2008




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