Net Asset Value(s)

Scottish American Investment Co PLC
15 December 2006


The Scottish American Investment Company P.L.C.                                                        14 December 2006

                                                              Net Asset Value with borrowings at book           276.33p

                                                        Net Asset Value with borrowings at fair value           265.87p


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