Net Asset Value(s)

Lowland Investment Co PLC
14 December 2006


HENDERSON GLOBAL INVESTORS



14 December 2006




LOWLAND INVESTMENT COMPANY PLC

As at close of business on 13 December 2006, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 985.6p and the net asset value per share including debt
marked at fair value was 981.0p.



For further information, please call:

Graham Hunnisett

Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]


                      This information is provided by RNS
            The company news service from the London Stock Exchange