Net Asset Value(s)

F&C U.S. Smaller Companies PLC
06 December 2007


                                                                                        06-Dec-07


Below is shown the net asset value per share for
F&C US Smaller Companies PLC at                                  05-Dec-07

NAV per share (at bid market values) in £ sterling with prior charges at nominal value:
                                                                                            pence

F&C US Smaller Companies PLC
(Prior charges at book value excluding income)                                             288.36

F&C US Smaller Companies PLC
(Prior charges at book value cum income)                                                   287.88







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