Net Asset Value(s)

Scottish American Investment Co PLC
27 December 2007


The Scottish American Investment Company P.L.C.                                                        24 December 2007

                                                         Net Asset Value with borrowings at book                279.30p

                                                   Net Asset Value with borrowings at fair value                272.13p


All Net Asset Values are calculated using closing bid market prices


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