EARNINGS POLL-Russia's LUKOIL '07 net seen rising 22 pct

* LUKOIL full-year results

* Due Thursday, April 10

* Net profit seen rising 22 percent to $9.14 billion

MOSCOW, April 7 (Reuters) - Russia's No. 2 oil firm LUKOIL (LKOH.MM: Quote, Profile, Research) is expected to report a 22 percent rise in its net profit for full-year 2007 to $9.14 billion, a Reuters poll of seven analysts showed on Monday.

Analysts also expect LUKOIL's 2007 EBITDA to rise to $14.91 billion from $12.33 billion in 2006 and revenue to grow to $80.4 billion from $68.11 billion.

"We expect that Russian oil's reporting season for 2007 results will draw investor attention to Russian oil stocks' attractive valuations and will serve as one of the catalysts for the entire sector's repricing," UBS analysts said.

They said strong fourth-quarter results would be driven by an underpayment of export duties of $8.5 per barrel due to a three-month lag in the export duty introduction and high profitability of domestic downstream.

LUKOIL, in which U.S. oil firm ConocoPhillips (COP.N: Quote, Profile, Research) holds a 20 percent stake, plans to publish its 2007 full-year results to U.S. GAAP standards on April 10. Russia's No.1 oil firm Rosneft (ROSN.MM: Quote, Profile, Research) will release its full-year results on April 8. Following is a table of analysts' forecasts for LUKOIL's full-year 2007 results (figures in billions of dollars):