Net Asset Value(s)

Lowland Investment Co PLC
22 September 2005


HENDERSON GLOBAL INVESTORS



22 SEPTEMBER 2005



LOWLAND INVESTMENT COMPANY PLC

As at close of business on 21 September 2005, the unaudited net asset value per
share calculated in accordance with the AITC formula (excluding current
financial year revenue items) was 761.8p and the net asset value per share
including debt marked at fair value was 755.3p.






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