Net Asset Value(s)

Lowland Investment Co PLC
17 October 2005



HENDERSON GLOBAL INVESTORS
17 OCTOBER 2005


LOWLAND INVESTMENT COMPANY PLC

As at close of business on 14 October 2005, the unaudited net asset value per
share calculated in accordance with the AITC formula (excluding current
financial year revenue items) was 744.2p and the net asset value per share
including debt marked at fair value was 737.9p.



                                    - ENDS -

For further information, please call:

John Hilton, Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]




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