Net Asset Value(s)

British Portfolio Trust PLC
14 December 2006



British Portfoli 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 13 December
2006:

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 184.60p.

2)  based on the market value of the company's fixed interest rate swap
    contracts, the capital net asset value per ordinary share was 184.52p and

3)  based on the number of shares held in treasury, the net asset value per
    ordinary share was 184.04p.



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



Enquiries:
Peter Ingram
Tel: [phone]
14 December 2006

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

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