Net Asset Value(s)

Scottish American Investment Co PLC
27 December 2006


                          The Scottish American Investment Company P.L.C.                              22 December 2006

                                                             Net Asset Value with borrowings at book            276.40p

                                                       Net Asset Value with borrowings at fair value            266.54p


 All Net Asset Values are calculated using closing bid market price from the London Stock Exchange




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