Net Asset Value(s)

Lowland Investment Co PLC
13 December 2005

HENDERSON GLOBAL INVESTORS



13 DECEMBER 2005




LOWLAND INVESTMENT COMPANY PLC

As at close of business on 12 December 2005, the unaudited net asset value per
share calculated in accordance with the AITC formula (excluding current
financial year revenue items) was 794.2p and the net asset value per share
including debt marked at fair value was 788.2p.





For further information, please call:

John Hilton, Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]





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