Net Asset Value(s)

Lowland Investment Co PLC
12 December 2007




LOWLAND INVESTMENT COMPANY PLC

As at close of business on 11 December 2007, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 974.3p and the net asset value per share including debt
marked at fair value was 970.8p.

                                    - ENDS -

For further information, please call:

Mark Pantlin
Investment Trust Accounting Department
BNP Paribas Fund Services UK Limited
Tel: [phone]


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