Net Asset Value(s)

Lowland Investment Co PLC
28 February 2008


HENDERSON GLOBAL INVESTORS


28 February 2008




LOWLAND INVESTMENT COMPANY PLC

As at close of business on 27 February 2008, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 899.7p and the net asset value per share including debt
marked at fair value was 896.4p.




For further information, please call:

Mark Pantlin

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]





                      This information is provided by RNS
            The company news service from the London Stock Exchange