Scope Inc., a Reston-based electronics company, said yesterday that an appraiser has valued its assets at 41 cents a share more than the $5-a-share tender offer made by Lexicon Corp.

Lexicon, a Fort Lauderdale, Fla.-based computer company, last month offered $5 a share for 415,000 shares of Scope, which specializes in the application of computer and signal-processing technology for industry and defense. Together with its present holdings of 27 percent, or 323,165 shares, the additional shares would give Lexicon a 51 percent stake in Scope.

Lexicon Executive Vice President Timothy J. Crow has said that after completion of the tender offer, Lexicon "would like to have the companies merge."

Scope recommended last week that stockholders reject the offer, calling it "inadequate and unfair."

Scope President Edward C. Driese said the company's book value per share as of Dec. 31 was $3.41. The appraisal supports Scope's opinion that its shares are worth more than the price Lexicon has offered, Driese said.

Driese also said Scope has an option to purchase its headquarters building and the land it sits on. The option has a value of about $2 a share, according to the appraisal, which would increase the total value of the company to about $5.41 a share, Driese said.

Scope also said yesterday that it would comply with Lexicon's request for a special meeting of stockholders, tentatively scheduled for Aug. 14, to consider the bid.

Lexicon develops, makes and markets microcomputer data communications products, primarily to industry and government agencies, including the Defense Department.