Net Asset Value(s)

Lowland Investment Co PLC
19 September 2005

LOWLAND INVESTMENT COMPANY PLC

HENDERSON GLOBAL INVESTORS

19 September 2005




LOWLAND INVESTMENT COMPANY PLC

As at close of business on 16 September 2005, the unaudited net asset value per
share calculated in accordance with the AITC formula (excluding current
financial year revenue items) was 768.0p and the net asset value per share
including debt marked at fair value was 761.4p.



                                    - ENDS -







For further information, please call:

John Hilton

Investment Trust Accounting Department

Cogent Investment Operations Limited

Tel: [phone]


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