Net Asset Value(s)

F&C Global Smaller Companies PLC
27 December 2007


F&C Global Smaller Companies PLC (the 'Company')

The unaudited net asset values per share (listed investments at bid value)
of the Company at close of business on          26 December 2007     were:



Net assets per ordinary share (prior charges at market value) - ex income                    436.16 pence

Net assets per ordinary share (prior charges at market value) - cum income                   439.79 pence


Net assets per ordinary share (prior charges at nominal value) - ex income                   443.51 pence

Net assets per ordinary share (prior charges at nominal value) - cum income                  447.15 pence







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