Net Asset Value(s)

Lowland Investment Co PLC
10 October 2007


HENDERSON GLOBAL INVESTORS


10 October 2007



LOWLAND INVESTMENT COMPANY PLC

As at close of business on 9 October 2007, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 1047.8p and the net asset value per share including debt
marked at fair value was 1044.3p.





For further information, please call:

Mark Pantlin

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]


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