Net Asset Value(s)

Lowland Investment Co PLC
25 April 2008



HENDERSON GLOBAL INVESTORS


25 April 2008


LOWLAND INVESTMENT COMPANY PLC

As at close of business on 24 April 2008, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 856.0p and the net asset value per share including debt
marked at fair value was 853.0p.


For further information, please call:

Mark Pantlin

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]

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