Net Asset Value(s)

Lowland Investment Co PLC
31 July 2007


HENDERSON GLOBAL INVESTORS



31 July 2007




LOWLAND INVESTMENT COMPANY PLC

As at close of business on 30 July 2007, the unaudited net asset value per share
calculated in accordance with the AIC formula (excluding current financial year
revenue items) was 1023.0p and the net asset value per share including debt
marked at fair value was 1019.6p.







For further information, please call:

Graham Hunnisett

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]


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