Net Asset Value(s)

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


                                                                                         27-Dec-07


Below is shown the net asset value per share for
F&C US Smaller Companies PLC at                                  26-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)                                              300.26

F&C US Smaller Companies PLC
(Prior charges at book value cum income)                                                    300.13





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