Net Asset Value(s)

Lowland Investment Co PLC
03 July 2006


HENDERSON GLOBAL INVESTORS



3 July 2006



LOWLAND INVESTMENT COMPANY PLC

As at close of business on 30 June 2006, the unaudited net asset value per share
calculated in accordance with the AITC formula (excluding current financial year
revenue items) was 845.1p and the net asset value per share including debt
marked at fair value was 840.1p.




For further information, please call:

John Hilton, Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]





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