Net Asset Value(s)

Scottish American Investment Co PLC
28 April 2006


The Scottish American Investment Company P.L.C.                                                           27 April 2006

                                                                 Net Asset Value with Debentures at Book        271.56p

                                                         Net Asset Value with Debentures at Market Value        261.80p


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