Net Asset Value(s)

Henderson Smaller Cos Inv Tst PLC
15 December 2006


HENDERSON GLOBAL INVESTORS

15 December 2006

THE HENDERSON SMALLER COMPANIES INVESTMENT TRUST PLC

As at close of business on 14 December 2006, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 338.2p and the net asset value per share including debt
marked at fair value was 329.8p.


                                    - ENDS -


For further information, please call:

Graham Hunnisett
Investment Trust Accounting Department
BNP Paribas Fund Services UK Limited
Tel: [phone]



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