RNS Number:9796S
Baillie Gifford Shin Nippon PLC
08 December 2003


                      N.A.V for Baillie Gifford Shin Nippon PLC as at 5 December 2003

                                                                              137.95p

                                                                          No Dilution

                                                              No Dilution under FRS14




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

NAVUUGBCPUPWGGR