Net Asset Value(s)

Lowland Investment Co PLC
02 May 2006

LOWLAND INVESTMENT COMPANY PLC

HENDERSON GLOBAL INVESTORS

2 MAY 2006




LOWLAND INVESTMENT COMPANY PLC

As at close of business on 28 April 2006, the unaudited net asset value per
share calculated in accordance with the AITC formula (excluding current
financial year revenue items) was 893.0p and the net asset value per share
including debt marked at fair value was 887.7p.



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For further information, please call:

John Hilton

Investment Trust Accounting Department

Cogent Investment Operations Limited

Tel: [phone]


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