Net Asset Value(s)

Lowland Investment Co PLC
27 October 2006



HENDERSON GLOBAL INVESTORS


27 October 2006


LOWLAND INVESTMENT COMPANY PLC

As at close of business on 26 October 2006, the unaudited net asset value per
share calculated in accordance with the AITC formula (excluding current
financial year revenue items) was 951.2p and the net asset value per share
including debt marked at fair value was 946.4p.

For further information, please call:

John Hilton, Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]

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