Net Asset Value(s)

Lowland Investment Co PLC
02 April 2007




HENDERSON GLOBAL INVESTORS

2 April 2007



LOWLAND INVESTMENT COMPANY PLC

As at close of business on 30 March 2007, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 1034.5p and the net asset value per share including debt
marked at fair value was 1030.4p.



                                    - ENDS -




For further information, please call:

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





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