Net Asset Value(s)

Lowland Investment Co PLC
07 May 2008



HENDERSON GLOBAL INVESTORS


7 May 2008


LOWLAND INVESTMENT COMPANY PLC

As at close of business on 6 May 2008, the unaudited net asset value per share
calculated in accordance with the AIC formula (excluding current financial year
revenue items) was 882.9p and the net asset value per share including debt
marked at fair value was 879.9p.


For further information, please call:

Mark Pantlin

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]

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