Interim Report

Lowland Investment Co PLC
01 June 2004

LOWLAND INVESTMENT COMPANY PLC

HENDERSON GLOBAL INVESTORS

1 JUNE 2004



                         LOWLAND INVESTMENT COMPANY PLC


             Interim Report for the six months ended 31 March 2004


A copy of the above document has been submitted to the UK Listing Authority and
will shortly be available for inspection at the UKLA's Document Viewing
Facility, which is situated at:


Financial Services Authority

25 The North Colonnade

Canary Wharf

London E14 5HS

Tel: [phone]

                                    - ENDS -


For further information please contact :

James Henderson

Lowland Investment Company plc

Telephone : [phone]




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