Net Asset Value(s)

Lowland Investment Co PLC
14 December 2007


HENDERSON GLOBAL INVESTORS



14 December 2007






LOWLAND INVESTMENT COMPANY PLC

As at close of business on 13 December 2007, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 944.1p and the net asset value per share including debt
marked at fair value was 940.7p.




For further information, please call:

Mark Pantlin

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]




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