Net Asset Value(s)

Lowland Investment Co PLC
15 December 2006


HENDERSON GLOBAL INVESTORS

15 December 2006


LOWLAND INVESTMENT COMPANY PLC

As at close of business on 14 December 2006, the unaudited net asset value per
share calculated in accordance with the AIC formula (excluding current financial
year revenue items) was 992.3p and the net asset value per share including debt
marked at fair value was 987.8p.

                                    - ENDS -


For further information, please call:

Graham Hunnisett
Investment Trust Accounting Department
BNP Paribas Fund Services UK Limited
Tel: [phone]



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