Net Asset Value(s)

Scottish American Investment Co PLC
27 April 2007


The Scottish American Investment Company P.L.C.                                                           26 April 2007

                                                                 Net Asset Value with borrowings at book        291.82p

                                                           Net Asset Value with borrowings at fair value        283.94p


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