Net Asset Value(s)

Lowland Investment Co PLC
25 January 2007


HENDERSON GLOBAL INVESTORS



25 January 2007



LOWLAND INVESTMENT COMPANY PLC

As at close of business on 24 January 2007, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 1015.6p and the net asset value per share including debt
marked at fair value was 1011.4p.





For further information, please call:

Graham Hunnisett

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]


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