Net Asset Value(s)

F&C U.S. Smaller Companies PLC
30 November 2005


                                                                                      30-Nov-05


Below is shown the net asset value per share for
F&C US Smaller Companies PLC at                               29-Nov-05

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

F&C US Smaller Companies PLC
(Prior charges at book value excluding income)                                           325.42

F&C US Smaller Companies PLC
(Prior charges at book value cum income)                                                 325.69





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