Net Asset Value(s)

Lowland Investment Co PLC
26 February 2008


HENDERSON GLOBAL INVESTORS

26 February 2008




LOWLAND INVESTMENT COMPANY PLC

As at close of business on 25 February 2008, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 884.1p and the net asset value per share including debt
marked at fair value was 880.9p.



                                    - ENDS -

For further information, please call:

Mark Pantlin

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]


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