Net Asset Value(s)

Scottish American Investment Co PLC
03 January 2007


The Scottish American Investment Company P.L.C.                                                          2 January 2007

                                                                Net Asset Value with borrowings at book         282.67p

                                                          Net Asset Value with borrowings at fair value         272.89p


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