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Published on NAL (http://www.nalenergy.com)
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NAL Oil & Gas Trust Supports Request for Consultation with the Federal Government

Press Release - Nov 21, 2006

CALGARY--(CCNMatthews - Nov. 21) - NAL Oil & Gas Trust (the "Trust" or "NAL") (TSX: NAE.UN) is a member of both the Canadian Association of Income Funds ("CAIF") and the newly formed Coalition of Canadian Energy Trusts ("CCET"). We support both of these organizations in requesting that the Federal Government enter into a consultation process involving all stakeholder groups prior to enacting the proposed legislation. "The CCET has requested a meeting with Federal Minister of Finance Jim Flaherty in Ottawa, at his earliest convenience, in order to help the Minister and his staff understand the irreparable harm that their proposed policy has had on the personal financial health of our unitholders across the country, and the extremely damaging effect on the confidence of foreign investors in Canadian capital markets," said President and Chief Executive Officer Andrew Wiswell. "We continue to await the Minister's reply."

Like many other income trusts and investors, NAL was surprised and disappointed by the proposed changes to trust taxation announced by the Finance Minister on October 31, 2006. While the changes proposed by the Minister are not scheduled to take effect for four years, the market reacted immediately, reducing NAL's unit price 33 percent in the two weeks since the announcement. This decline has represented a $468 million reduction in market capitalization of the Trust. NAL is strongly opposed to the unilateral action taken by the Government of Canada and the incalculable harm it has caused our unitholders.

NAL Oil & Gas Trust was formed in 1996 and has delivered consistent performance since inception. NAL Resources, which manages the Trust, has grown from 31 employees in 1996 to 340 full-time staff focused on our business, plus countless service sector contractors who support our operations. Government and industry associations have recognized NAL's commitment to safety and to preservation of the environment, and our employees are actively involved in the areas where we work, contributing to the community. We are proud of our ten-year track record of employment and value creation.

Since inception, NAL has invested over $1 billion in the acquisition and development of oil and gas fields in Southeast Saskatchewan and Central Alberta. At Alida, Saskatchewan for example, NAL applies leading-edge technology to extend the life of the pool and maximize the ultimate recovery of hydrocarbons. Last year the pool achieved peak production more than 50 years after it was discovered. In a little over ten years as a Trust, NAL has paid out over $663 million to unitholders across Canada and the United States. The Trust has approximately 35,000 unitholders and is owned 81 percent by individual investors. Many working Canadians use distributions from income trusts to augment their employment income, while many retirees rely on distributions to fund their day-to-day living expenses.

To support the initiatives sponsored by these industry associations, unitholders are encouraged to contact their Member of Parliament, the Minister of Finance and the Prime Minister to make them aware of the direct impact this decision has had on their financial position, and encourage them to engage in meaningful and constructive consultation with the CCET. For more information visit the CAIF website at www.caif.ca. A directory of Members of Parliament can be found at www.canada.gc/directories/direct_e.html. Non-resident unitholders are encouraged to contact the Minister of Finance at Flaherty.j@parl.gc.ca or the Prime Minister at pm@pm.gc.ca.

NAL Oil & Gas Trust is an open-end investment trust that generates distributions through the acquisition, development, production and marketing of oil, natural gas and natural gas liquids. The Trust owns high quality assets in Alberta, Saskatchewan and Ontario. Trust units trade on the Toronto Stock Exchange under the symbol "NAE.UN".

Contact Information:

Gordon Currie
Manager, Investor Relations
(403) 294-3620 or Toll Free: (888) 223-8792,
Fax: (403) 515-3407
Email: investor.relations@nal.ca
Website: www.nal.ca