Net Asset Value(s)

Lowland Investment Co PLC
02 January 2008




HENDERSON GLOBAL INVESTORS

2 January 2008


LOWLAND INVESTMENT COMPANY PLC

As at close of business on 31 December 2007, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 962.9p and the net asset value per share including debt
marked at fair value was 959.5p.



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For further information, please call:

Mark Pantlin

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]




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