Net Asset Value(s)

Lowland Investment Co PLC
07 August 2007


HENDERSON GLOBAL INVESTORS

7 August 2007


LOWLAND INVESTMENT COMPANY PLC

As at close of business on 6 August 2007, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 1037.0p and the net asset value per share including debt
marked at fair value was 1033.7p.


                                    - ENDS -



For further information, please call:

Graham Hunnisett
Investment Trust Accounting Department
BNP Paribas Fund Services UK Limited
Tel: [phone]


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