Net Asset Value(s)

Lowland Investment Co PLC
07 December 2005


HENDERSON GLOBAL INVESTORS



7 DECEMBER 2005




LOWLAND INVESTMENT COMPANY PLC

As at close of business on 6 December 2005, the unaudited net asset value per
share calculated in accordance with the AITC formula (excluding current
financial year revenue items) was 801.2p and the net asset value per share
including debt marked at fair value was 795.1p.



                                    - ENDS -



For further information, please call:

John Hilton, Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]




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