Net Asset Value(s)

Lowland Investment Co PLC
27 April 2007

HENDERSON GLOBAL INVESTORS


27 April 2007


LOWLAND INVESTMENT COMPANY PLC

As at close of business on 26 April 2007, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 1061.2p and the net asset value per share including debt
marked at fair value was 1057.3p.


                                    - ENDS -






For further information, please call:

Graham Hunnisett

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]





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