PRUDENTIAL DISCOVERY SELECT GROUP VARIABLE CONTRACT ACCT
NSAR-U, 1998-03-06
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FORM N-SAR
SEMI-ANNUAL REPORT
FOR REGISTERED INVESTMENT COMPANIES

Report for six month period ending:         /
/             (a)
                       or fiscal year ending:
12 /  31     / 97         (b)

Is this a transmission report?: (Y/N)   N

Is this an amendment to a previous filing? (Y/N)
N

Those items or sub-items with a box after the item
number should
be completed only if the answer has changed from
the previous filing
on this form.


1.   A.    Registrant Name:  The Prudential
Discovery Select Group
                Variable Contract Account
      B.    File Number:  811-08091
      C.    Telephone Number  973-367-1496

2.    A.    Street:  100 Mulberry Street - 9th
Floor
       B.     City: Newark      C. State: NJ   D.
Zip Code 07102   Zip Ext:  3777
       E.     Foreign Country:
Foreign Postal Code:

3.     Is this the first filing on this form by
Registrant? (Y/N)  Y

4.     Is this the last filing on this form by
Registrant? (Y/N)   N

5.     Is Registrant a small business investment
company (SBIC)? (Y/N) N
        [If answer is "Y" (Yes), complete only
items 89 through
         110].

6.     Is Registrant a unit investment trust
(UIT)? (Y/N)  Y
        [If answer is "Y" (Yes), complete only
items 111 through
        132].

7.      A.    Is Registrant a series or multiple
portfolio company?
                 (Y/N)
                 [If answer is "N", go to item 8.]

         B.     How many separate series or
portfolios did Registrant
                  have at the end of the period?

UNIT INVESTMENT TRUSTS

111.    A.     Depositor Name:    The Prudential
Insurance Company of America

           B.      File Number (If any):

           C.       City: Newark            State:
NJ          Zip Code:07102
                      Zip Ext.: 3777

            Foreign Country:
Foreign Postal Code:

111.    A.     Depositor Name:

           B.      File Number (If any):

           C.       City:                State:
Zip Code:
                      Zip Ext.:

            Foreign Country:
Foreign Postal Code:

112.      A.      Sponsor Name:

             B.       File Number (If any):

             C.       City:                State:
Zip Code:
                        Zip Ext.:

            Foreign Country:
Foreign Postal Code:

112.      A.      Sponsor Name:

             B.       File Number (If any):

             C.       City:                State:
Zip Code:
                        Zip Ext.:

            Foreign Country:
Foreign Postal Code:


113.      A.      Trustee Name:

             B.      City:                State:
Zip Code:
                       Zip Ext.:

            Foreign Country:
Foreign Postal Code:

113.      A.      Trustee Name:

             B.      City:                State:
Zip Code:
                       Zip Ext.:

            Foreign Country:
Foreign Postal Code:


114.      A.      Principal Underwriter Name:
Prudential Investment Management Services LLC

             B.      File Number: 8-36540

C.       City: Newark               State: NJ
Zip Code: 07102
                      Zip Ext.: 3777

            Foreign Country:
Foreign Postal Code:



114.      A.      Principal Underwriter Name:

             B.      File Number: 8-

             C.       City:                State:
Zip Code:
                      Zip Ext.:

            Foreign Country:
Foreign Postal Code:

115.      A.      Independent Public Accountant
Name:  Price Waterhouse LLP

             B.      City:     NY       State:  NY
Zip Code:   10036
                       Zip Ext.:

            Foreign Country:
Foreign Postal Code:

115.      A.      Independent Public Accountant
Name:

             B.      City:                State:
Zip Code:
                       Zip Ext.:

            Foreign Country:
Foreign Postal Code:


116.     Family of investment companies
information:

            A.     Is Registrant part of a family
of investment
                     companies? (Y/N) Y

            B.     Identify the family in 10
letters: PRUDENTIAL
                     (NOTE:  In filing this form,
use this identification
                                    consistently
for all investment companies in
                                    family.  This
designation is for purposes of
                                    this form
only.)

117.     A.     Is Registrant a separate account
of an insurance
                     company? (Y/N) Y
            If answer is "Y" (Yes), are any of the
following types of
            contracts funded by the Registrant?:

            B.     Variable annuity contracts?
(Y/N)  Y

            C.     Scheduled premium variable life
contracts? (Y/N)  N

            D.     Flexible premium variable life
contracts? (Y/N) N

            E.     Other types of insurance
products registered under the
                    Securities Act of 1933? (Y/N)
N

118.     State the number of series existing at
the end of the period
            that had securities registered under
the Securities Act of
1933.    1


119.     State the number of new series for which
registration
            statements under the Securities Act of
1933 became
            effective during the period.  -0-

120.     State the total value of the portfolio
securities on the date
            of deposit for the new series included
in item 119 ($000's  -0-
            omitted)  - 0-

121.     State the number of series for which a
current prospectus
            was in existence at the end of the
period.    22

122.     State the number of existing series for
which additional
            units were registered under the
Securities Act of 1933
            during the current period.   22

123.     State the total value of the additional
units considered in
            answering item 122 ($000's omitted)
$328

124.     State the total value of units of prior
series that were placed
            in the portfolios of subsequent series
during the current
            period (the value of these units is to
be measured on the
            date they were placed in the
subsequent series) ($000's
            omitted)  $  -0-

125.     State the total dollar amount of sales
loads collected
            (before allowances to other brokers or
dealers) by
            Registrant's principal underwriter and
any underwriter
            which is an affiliated person of the
principal underwriter
            during the current period solely from
the sale of units of all
            series of Registrant ($000's omitted)
$  -0-

126.     Of  the amount shown in item 125, state
the total dollar
            amount of sales loads collected from
secondary market
            operations in Registrant's units
(include the sales loads, if
            any, collected on units of a prior
series placed in the
            portfolio of a subsequent series.)
($000's omitted)  $-0-


Number of    Total Assets      Total Income

Series            ($000's)         Distributions

Investing          omitted)       ($000's omitted)
A.     U.S. Treasury direct issue

B.     U.S. Government agency

C.     State and municipal tax-free

D.     Public utility debt

E.     Brokers or dealers debt of
        debt of brokers' or dealers' parent

F.     All other corporate intermed & long-
        term debt

G.    All other corporate short-term debt

H.     Equity securities of brokers or dealers
         or parents of brokers or dealers

I.     Investment company equity securities

J.     All other equity securities
22                   314             ---

K.     Other securities

L.     Total assets of all series of registrant


128.     Is the timely payment of principal and
interest on any of
            the portfolio securities held by any
of Registrant's series at
            the end of the current period insured
or guaranteed by an
            entity other than the issuer?  (Y/N) N

129.     Is the issuer of any instrument covered
in item 128
            delinquent or in default as to payment
of principal or
            interest at the end of the current
period? (Y/N)

130.     In computations of NAV or offering price
per unit, is any
            part of the value attributed to
instruments identified in item
            129 derived from insurance or
guarantees? (Y/N)


131.     Total expenses incurred by all series of
Registrant during
             the current reporting period ($000's
omitted)  $  1

132.     List the "811" (Investment Company Act of
1940)
            registration number for all Series of
Registrant that are
            being included in this filing:

               811-08091
811-
               811-
811-
               811-
811-
               811-
811-
               811-
811-
               811-
811-
               811-
811-
               811-
811-
               811-
811-
               811-
811-
               811-
811-
               811-
811-
               811-
811-
               811-
811-
               811-
811-
               811-
811-
               811-
811-
               811-
811-



WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>


<ARTICLE>               6
<CIK>    0001034925
<NAME>          AIM V.I.
<SUBACCOUNTS>
   [NUMBER]                      012
   [NAME]                        GROWTH AND INCOME
       
<S>                                                <C>
<PERIOD-TYPE>                                         YEAR
<FISCAL-YEAR-END>                                                                    DEC-31-1997
<PERIOD-END>                                                                         DEC-31-1997
<INVESTMENTS-AT-COST>                                                                    11,094
<INVESTMENTS-AT-VALUE>                                                                   11,032
<RECEIVABLES>                                                                                (5)
<ASSETS-OTHER>                                                                                0
<OTHER-ITEMS-ASSETS>                                                                          0
<TOTAL-ASSETS>                                                                           11,027
<PAYABLE-FOR-SECURITIES>                                                                      0
<SENIOR-LONG-TERM-DEBT>                                                                       0
<OTHER-ITEMS-LIABILITIES>                                                                     0
<TOTAL-LIABILITIES>                                                                           0
<NET-ASSETS>                                                                             11,027
<DIVIDEND-INCOME>                                                                             6
<INTEREST-INCOME>                                                                             0
<OTHER-INCOME>                                                                                0
<EXPENSES-NET>                                                                               10
<NET-INVESTMENT-INCOME>                                                                      (4)
<CAPITAL GAINS DIST. RECEIVED>                                                                9
<REALIZED-GAINS-CURRENT>                                                                      0
<APPREC-INCREASE-CURRENT>                                                                   (62)
<NET-CHANGE-FROM-OPS>                                                                       (66)
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                     11,089
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                  (5)
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
<NET-CHANGE-IN-ASSETS>                                                                   11,027
<GROSS-ADVISORY-FEES>                                                                        10
<INTEREST-EXPENSE>                                                                            0
<GROSS-EXPENSE>                                                                              10
<AVERAGE-NET-ASSETS>                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
<PER-SHARE-GAIN-APPREC>                                                                    0.00
<PER-SHARE-DIVIDEND>                                                                       0.00
<PER-SHARE-DISTRIBUTIONS>                                                                  0.00
<RETURNS-OF-CAPITAL>                                                                       0.00
<PER-SHARE-AUV-END>                                                                        9.79
<EXPENSE-RATIO>                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                             1,122




[ARTICLE]               6
[CIK]    0001034925
[NAME]          AIM V.I.
<SUBACCOUNTS>
   [NUMBER]                      013
   [NAME]                        VALUE
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                    18,294
[INVESTMENTS-AT-VALUE]                                                                   17,277
[RECEIVABLES]                                                                                 0
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                           17,277
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                             17,277
[DIVIDEND-INCOME]                                                                           153
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                               29
[NET-INVESTMENT-INCOME]                                                                     124
<CAPITAL GAINS DIST. RECEIVED>                                                              469
[REALIZED-GAINS-CURRENT]                                                                      0
[APPREC-INCREASE-CURRENT]                                                                (1,017)
[NET-CHANGE-FROM-OPS]                                                                      (893)
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                     17,701
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                   0
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                   17,277
[GROSS-ADVISORY-FEES]                                                                        29
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                              29
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                        9.89
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                             1,738


[ARTICLE]               6
[CIK]    0001034925
[NAME]          JANUS ASPEN
<SUBACCOUNTS>
   [NUMBER]                      014
   [NAME]                        GROWTH
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                     4,652
[INVESTMENTS-AT-VALUE]                                                                    4,618
[RECEIVABLES]                                                                                 0
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                            4,618
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                              4,618
[DIVIDEND-INCOME]                                                                            12
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                                4
[NET-INVESTMENT-INCOME]                                                                       8
<CAPITAL GAINS DIST. RECEIVED>                                                                0
[REALIZED-GAINS-CURRENT]                                                                      0
[APPREC-INCREASE-CURRENT]                                                                   (34)
[NET-CHANGE-FROM-OPS]                                                                       (26)
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                      4,652
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                  (8)
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                    4,618
[GROSS-ADVISORY-FEES]                                                                         4
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                               4
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                        9.92
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                               462



[ARTICLE]               6
[CIK]    0001034925
[NAME]          JANUS ASPEN
<SUBACCOUNTS>
   [NUMBER]                      015
   [NAME]                        INTERNATIONAL GROWTH
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                     8,806
[INVESTMENTS-AT-VALUE]                                                                    8,905
[RECEIVABLES]                                                                                 0
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                            8,905
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                              8,905
[DIVIDEND-INCOME]                                                                            10
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                                0
[NET-INVESTMENT-INCOME]                                                                      10
<CAPITAL GAINS DIST. RECEIVED>                                                                0
[REALIZED-GAINS-CURRENT]                                                                      0
[APPREC-INCREASE-CURRENT]                                                                    99
[NET-CHANGE-FROM-OPS]                                                                       109
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                      8,806
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                   0
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                    8,915
[GROSS-ADVISORY-FEES]                                                                         0
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                               0
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                        9.44
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                               942

[ARTICLE]               6
[CIK]    0001034925
[NAME]          MFS
<SUBACCOUNTS>
   [NUMBER]                      016
   [NAME]                        EMERGING GROWTH
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                     4,712
[INVESTMENTS-AT-VALUE]                                                                    4,698
[RECEIVABLES]                                                                                 0
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                            4,698
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                              4,698
[DIVIDEND-INCOME]                                                                             0
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                                5
[NET-INVESTMENT-INCOME]                                                                      (5)
<CAPITAL GAINS DIST. RECEIVED>                                                                0
[REALIZED-GAINS-CURRENT]                                                                     (2)
[APPREC-INCREASE-CURRENT]                                                                   (14)
[NET-CHANGE-FROM-OPS]                                                                       (21)
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                      4,719
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                   0
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                    4,698
[GROSS-ADVISORY-FEES]                                                                         5
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                               5
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                        9.95
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                               470


[ARTICLE]               6
[CIK]    0001034925
[NAME]          MFS
<SUBACCOUNTS>
   [NUMBER]                      017
   [NAME]                        RESEARCH
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                     7,679
[INVESTMENTS-AT-VALUE]                                                                    7,550
[RECEIVABLES]                                                                                 8
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                            7,558
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                              7,558
[DIVIDEND-INCOME]                                                                             0
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                               13
[NET-INVESTMENT-INCOME]                                                                     (13)
<CAPITAL GAINS DIST. RECEIVED>                                                                0
[REALIZED-GAINS-CURRENT]                                                                      0
[APPREC-INCREASE-CURRENT]                                                                  (129)
[NET-CHANGE-FROM-OPS]                                                                      (142)
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                      7,711
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                 (11)
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                    7,558
[GROSS-ADVISORY-FEES]                                                                        13
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                              13
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                        9.67
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                               779

[ARTICLE]               6
[CIK]    0001034925
[NAME]          OCC ACCUMULATION TRUST
<SUBACCOUNTS>
   [NUMBER]                      018
   [NAME]                        MANAGED
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                    21,728
[INVESTMENTS-AT-VALUE]                                                                   21,682
[RECEIVABLES]                                                                               (10)
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                           21,672
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                             21,672
[DIVIDEND-INCOME]                                                                             0
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                               11
[NET-INVESTMENT-INCOME]                                                                     (11)
<CAPITAL GAINS DIST. RECEIVED>                                                                0
[REALIZED-GAINS-CURRENT]                                                                      0
[APPREC-INCREASE-CURRENT]                                                                   (46)
[NET-CHANGE-FROM-OPS]                                                                       (57)
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                     21,752
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                 (23)
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                   21,672
[GROSS-ADVISORY-FEES]                                                                        11
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                              11
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                       10.13
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                             2,135



[ARTICLE]               6
[CIK]    0001034925
[NAME]          OCC ACCUMULATION TRUST
<SUBACCOUNTS>
   [NUMBER]                      019
   [NAME]                        SMALL CAP
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                    27,881
[INVESTMENTS-AT-VALUE]                                                                   28,372
[RECEIVABLES]                                                                                 0
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                           28,372
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                             28,372
[DIVIDEND-INCOME]                                                                             0
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                               17
[NET-INVESTMENT-INCOME]                                                                     (17)
<CAPITAL GAINS DIST. RECEIVED>                                                                0
[REALIZED-GAINS-CURRENT]                                                                   (106)
[APPREC-INCREASE-CURRENT]                                                                   491
[NET-CHANGE-FROM-OPS]                                                                       368
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                     30,800
<WITHDRAWALS AND TRANSFERS OUT>                                                          (2,796)
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                   0
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                   28,372
[GROSS-ADVISORY-FEES]                                                                        17
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                              17
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                       10.20
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                             2,781



[ARTICLE]               6
[CIK]    0001034925
[NAME]          THE PRUDENTIAL DISCOVERY SELECT GROUP VCA
<SUBACCOUNTS>
   [NUMBER]                      004
   [NAME]                        Prudential Series Fund Conservative Balanced
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                     6,393
[INVESTMENTS-AT-VALUE]                                                                    5,673
[RECEIVABLES]                                                                                 0
[ASSETS-OTHER]                                                                              (11)
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                            5,662
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                              5,662
[DIVIDEND-INCOME]                                                                            68
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                               11
[NET-INVESTMENT-INCOME]                                                                      57
<CAPITAL GAINS DIST. RECEIVED>                                                              593
[REALIZED-GAINS-CURRENT]                                                                      0
[APPREC-INCREASE-CURRENT]                                                                  (720)
[NET-CHANGE-FROM-OPS]                                                                      (663)
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                      5,755
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                 (23)
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                    5,662
[GROSS-ADVISORY-FEES]                                                                        11
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                              11
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                       10.03
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                               563



[ARTICLE]               6
[CIK]    0001034925
[NAME]          THE PRUDENTIAL DISCOVERY SELECT GROUP VCA
<SUBACCOUNTS>
   [NUMBER]                      002
   [NAME]                        Prudential Series Fund Diversified Bond
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                     5,486
[INVESTMENTS-AT-VALUE]                                                                    5,475
[RECEIVABLES]                                                                                (3)
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                            5,472
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                              5,472
[DIVIDEND-INCOME]                                                                            19
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                                3
[NET-INVESTMENT-INCOME]                                                                      16
<CAPITAL GAINS DIST. RECEIVED>                                                                7
[REALIZED-GAINS-CURRENT]                                                                     (1)
[APPREC-INCREASE-CURRENT]                                                                   (11)
[NET-CHANGE-FROM-OPS]                                                                         4
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                      5,474
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                 (13)
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                    5,472
[GROSS-ADVISORY-FEES]                                                                         3
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                               3
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                       10.07
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                               542


[ARTICLE]               6
[CIK]    0001034925
[NAME]          THE PRUDENTIAL DISCOVERY SELECT GROUP VCA
<SUBACCOUNTS>
   [NUMBER]                      009
   [NAME]                        PRUDENTIAL SERIES FUND EQUITY
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                    30,048
[INVESTMENTS-AT-VALUE]                                                                   29,376
[RECEIVABLES]                                                                                51
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                           29,427
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                             29,427
[DIVIDEND-INCOME]                                                                           112
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                               22
[NET-INVESTMENT-INCOME]                                                                      90
<CAPITAL GAINS DIST. RECEIVED>                                                              962
[REALIZED-GAINS-CURRENT]                                                                   (409)
[APPREC-INCREASE-CURRENT]                                                                  (672)
[NET-CHANGE-FROM-OPS]                                                                      (991)
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                     33,778
<WITHDRAWALS AND TRANSFERS OUT>                                                          (4,287)
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                 (35)
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                   29,427
[GROSS-ADVISORY-FEES]                                                                        22
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                              22
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                       10.12
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                             2,907


ARTICLE>               6
[CIK]    0001034925
[NAME]          THE PRUDENTIAL DISCOVERY SELECT GROUP VCA
<SUBACCOUNTS>
   [NUMBER]                      008
   [NAME]                        PRUDENTIAL SERIES FUND EQUITY INCOME
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                    12,888
[INVESTMENTS-AT-VALUE]                                                                   12,314
[RECEIVABLES]                                                                               (14)
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                           12,300
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                             12,300
[DIVIDEND-INCOME]                                                                            38
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                                9
[NET-INVESTMENT-INCOME]                                                                      29
<CAPITAL GAINS DIST. RECEIVED>                                                              654
[REALIZED-GAINS-CURRENT]                                                                     (2)
[APPREC-INCREASE-CURRENT]                                                                  (574)
[NET-CHANGE-FROM-OPS]                                                                      (547)
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                     12,239
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                 (46)
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                   12,300
[GROSS-ADVISORY-FEES]                                                                         9
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                               9
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                       10.48
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                             1,171



[ARTICLE]               6
[CIK]    0001034925
[NAME]          THE PRUDENTIAL DISCOVERY SELECT GROUP VCA
<SUBACCOUNTS>
   [NUMBER]                      005
   [NAME]                        Prudential Series Fund Flexible Managed
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                    49,506
[INVESTMENTS-AT-VALUE]                                                                   43,165
[RECEIVABLES]                                                                              (108)
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                           43,057
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                             43,057
[DIVIDEND-INCOME]                                                                           286
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                               50
[NET-INVESTMENT-INCOME]                                                                     236
<CAPITAL GAINS DIST. RECEIVED>                                                            5,693
[REALIZED-GAINS-CURRENT]                                                                      0
[APPREC-INCREASE-CURRENT]                                                                (6,341)
[NET-CHANGE-FROM-OPS]                                                                    (6,105)
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                     43,587
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                (118)
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                   43,057
[GROSS-ADVISORY-FEES]                                                                        50
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                              50
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                        9.99
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                             4,286


[ARTICLE]               6
[CIK]    0001034925
[NAME]          THE PRUDENTIAL DISCOVERY SELECT GROUP VCA
<SUBACCOUNTS>
   [NUMBER]                      011
   [NAME]                        PRUDENTIAL SERIES FUND GLOBAL
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                    14,808
[INVESTMENTS-AT-VALUE]                                                                   14,111
[RECEIVABLES]                                                                                 0
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                           14,111
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                             14,111
[DIVIDEND-INCOME]                                                                           100
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                               15
[NET-INVESTMENT-INCOME]                                                                      85
<CAPITAL GAINS DIST. RECEIVED>                                                              766
[REALIZED-GAINS-CURRENT]                                                                   (295)
[APPREC-INCREASE-CURRENT]                                                                  (697)
[NET-CHANGE-FROM-OPS]                                                                      (907)
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                     17,037
<WITHDRAWALS AND TRANSFERS OUT>                                                          (2,785)
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                   0
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                   14,111
[GROSS-ADVISORY-FEES]                                                                        15
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                              15
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                        8.95
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                             1,576



[ARTICLE]               6
[CIK]    0001034925
[NAME]          THE PRUDENTIAL DISCOVERY SELECT GROUP VCA
<SUBACCOUNTS>
   [NUMBER]                      003
   [NAME]                        Prudential Series Fund Government Income
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                       622
[INVESTMENTS-AT-VALUE]                                                                      620
[RECEIVABLES]                                                                                 0
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                              620
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                                620
[DIVIDEND-INCOME]                                                                            10
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                                1
[NET-INVESTMENT-INCOME]                                                                       9
<CAPITAL GAINS DIST. RECEIVED>                                                                0
[REALIZED-GAINS-CURRENT]                                                                      0
[APPREC-INCREASE-CURRENT]                                                                    (2)
[NET-CHANGE-FROM-OPS]                                                                         7
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                        613
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                   0
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                      620
[GROSS-ADVISORY-FEES]                                                                         1
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                               1
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                       10.27
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                                60



[ARTICLE]               6
[CIK]    0001034925
[NAME]          THE PRUDENTIAL DISCOVERY SELECT GROUP VCA
<SUBACCOUNTS>
   [NUMBER]                      006
   [NAME]                        Prudential Series Fund High Yield Bond
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                    20,313
[INVESTMENTS-AT-VALUE]                                                                   20,277
[RECEIVABLES]                                                                               (13)
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                           20,264
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                             20,264
[DIVIDEND-INCOME]                                                                            85
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                                9
[NET-INVESTMENT-INCOME]                                                                      76
<CAPITAL GAINS DIST. RECEIVED>                                                                0
[REALIZED-GAINS-CURRENT]                                                                      0
[APPREC-INCREASE-CURRENT]                                                                   (36)
[NET-CHANGE-FROM-OPS]                                                                        40
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                     20,242
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                 (18)
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                   20,264
[GROSS-ADVISORY-FEES]                                                                         9
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                               9
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                       10.37
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                             1,952



[ARTICLE]               6
[CIK]    0001034925
[NAME]          THE PRUDENTIAL DISCOVERY SELECT GROUP VCA
<SUBACCOUNTS>
   [NUMBER]                      010
   [NAME]                        PRUDENTIAL SERIES FUND JENNISON
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                    32,475
[INVESTMENTS-AT-VALUE]                                                                   30,801
[RECEIVABLES]                                                                                 4
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                           30,805
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                             30,805
[DIVIDEND-INCOME]                                                                            13
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                               41
[NET-INVESTMENT-INCOME]                                                                     (28)
<CAPITAL GAINS DIST. RECEIVED>                                                            1,908
[REALIZED-GAINS-CURRENT]                                                                   (641)
[APPREC-INCREASE-CURRENT]                                                                (1,674)
[NET-CHANGE-FROM-OPS]                                                                    (2,343)
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                     35,484
<WITHDRAWALS AND TRANSFERS OUT>                                                          (4,225)
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                 (19)
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                   30,805
[GROSS-ADVISORY-FEES]                                                                        41
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                              41
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                        9.87
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                             3,111



[ARTICLE]               6
[CIK]    0001034925
[NAME]          THE PRUDENTIAL DISCOVERY SELECT GROUP VCA
<SUBACCOUNTS>
   [NUMBER]                      001
   [NAME]                        Prudential Series Fund Money Market
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                     8,033
[INVESTMENTS-AT-VALUE]                                                                    8,033
[RECEIVABLES]                                                                               192
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                            8,225
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                              8,225
[DIVIDEND-INCOME]                                                                            63
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                               12
[NET-INVESTMENT-INCOME]                                                                      51
<CAPITAL GAINS DIST. RECEIVED>                                                                0
[REALIZED-GAINS-CURRENT]                                                                      0
[APPREC-INCREASE-CURRENT]                                                                     0
[NET-CHANGE-FROM-OPS]                                                                        51
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                      8,212
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                 (38)
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                    8,225
[GROSS-ADVISORY-FEES]                                                                        12
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                              12
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                       10.08
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                               815



[ARTICLE]               6
[CIK]    0001034925
[NAME]          THE PRUDENTIAL DISCOVERY SELECT GROUP VCA
<SUBACCOUNTS>
   [NUMBER]                      007
   [NAME]                        Prudential Series Fund Stock Index
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                    19,543
[INVESTMENTS-AT-VALUE]                                                                   19,464
[RECEIVABLES]                                                                                50
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                           19,514
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                             19,514
[DIVIDEND-INCOME]                                                                            27
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                               12
[NET-INVESTMENT-INCOME]                                                                      15
<CAPITAL GAINS DIST. RECEIVED>                                                              224
[REALIZED-GAINS-CURRENT]                                                                      0
[APPREC-INCREASE-CURRENT]                                                                   (79)
[NET-CHANGE-FROM-OPS]                                                                       (64)
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                     19,364
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                 (10)
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                   19,514
[GROSS-ADVISORY-FEES]                                                                        12
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                              12
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                       10.29
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                             1,890


[ARTICLE]               6
[CIK]    0001034925
[NAME]          T. ROWE PRICE
<SUBACCOUNTS>
   [NUMBER]                      020
   [NAME]                        EQUITY INCOME
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                    18,005
[INVESTMENTS-AT-VALUE]                                                                   18,017
[RECEIVABLES]                                                                                18
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                           18,035
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                             18,035
[DIVIDEND-INCOME]                                                                           112
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                               30
[NET-INVESTMENT-INCOME]                                                                      82
<CAPITAL GAINS DIST. RECEIVED>                                                              478
[REALIZED-GAINS-CURRENT]                                                                      0
[APPREC-INCREASE-CURRENT]                                                                    12
[NET-CHANGE-FROM-OPS]                                                                        94
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                     17,463
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                   0
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                   18,035
[GROSS-ADVISORY-FEES]                                                                        30
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                              30
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                       10.54
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                             1,704



[ARTICLE]               6
[CIK]    0001034925
[NAME]          T. ROWE PRICE
<SUBACCOUNTS>
   [NUMBER]                      021
   [NAME]                        INTERNATIONAL STOCK
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                     1,946
[INVESTMENTS-AT-VALUE]                                                                    1,912
[RECEIVABLES]                                                                                19
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                            1,931
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                              1,931
[DIVIDEND-INCOME]                                                                            18
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                                1
[NET-INVESTMENT-INCOME]                                                                      17
<CAPITAL GAINS DIST. RECEIVED>                                                               25
[REALIZED-GAINS-CURRENT]                                                                     (5)
[APPREC-INCREASE-CURRENT]                                                                   (34)
[NET-CHANGE-FROM-OPS]                                                                       (22)
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                      1,928
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                   0
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                    1,931
[GROSS-ADVISORY-FEES]                                                                         1
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                               1
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                        8.92
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                               216



[ARTICLE]               6
[CIK]    0001034925
[NAME]          WARBURG PINCUS POST-VENTURE CAPITAL
<SUBACCOUNTS>
   [NUMBER]                      021
   [NAME]                        WARBURG PINCUS POST-VENTURE CAPITAL
       
<S>                                                <C>
[PERIOD-TYPE]                                         YEAR
[FISCAL-YEAR-END]                                                                    DEC-31-1997
[PERIOD-END]                                                                         DEC-31-1997
[INVESTMENTS-AT-COST]                                                                        47
[INVESTMENTS-AT-VALUE]                                                                       49
[RECEIVABLES]                                                                                 0
[ASSETS-OTHER]                                                                                0
[OTHER-ITEMS-ASSETS]                                                                          0
[TOTAL-ASSETS]                                                                               49
[PAYABLE-FOR-SECURITIES]                                                                      0
[SENIOR-LONG-TERM-DEBT]                                                                       0
[OTHER-ITEMS-LIABILITIES]                                                                     0
[TOTAL-LIABILITIES]                                                                           0
[NET-ASSETS]                                                                                 49
[DIVIDEND-INCOME]                                                                             0
[INTEREST-INCOME]                                                                             0
[OTHER-INCOME]                                                                                0
[EXPENSES-NET]                                                                                0
[NET-INVESTMENT-INCOME]                                                                       0
<CAPITAL GAINS DIST. RECEIVED>                                                                0
[REALIZED-GAINS-CURRENT]                                                                      0
[APPREC-INCREASE-CURRENT]                                                                     2
[NET-CHANGE-FROM-OPS]                                                                         2
<PURCHASE PAYMENTS AND TRANSFERS IN>                                                         47
<WITHDRAWALS AND TRANSFERS OUT>                                                               0
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.>                                                   0
<OTHER EXPENSES>                                                                              0
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER>                                           0
[NET-CHANGE-IN-ASSETS]                                                                       49
[GROSS-ADVISORY-FEES]                                                                         0
[INTEREST-EXPENSE]                                                                            0
[GROSS-EXPENSE]                                                                               0
[AVERAGE-NET-ASSETS]                                                                          0
<PER-SHARE-AUV-BEGIN>                                                                     10.00
<PER-SHARE-INV. INC.>                                                                      0.00
<PER-SHARE-EXPENSES.>                                                                      0.00
[PER-SHARE-GAIN-APPREC]                                                                    0.00
[PER-SHARE-DIVIDEND]                                                                       0.00
[PER-SHARE-DISTRIBUTIONS]                                                                  0.00
[RETURNS-OF-CAPITAL]                                                                       0.00
<PER-SHARE-AUV-END>                                                                       10.08
[EXPENSE-RATIO]                                                                            0.00
<PORTFOLIO TURNOVER RATE>                                                                     0
<AVG COMMISSION RATE PER SHARE>                                                            0.00
<NUMBER OF UNITS OUTSTANDING>                                                                 5


</TABLE>


February 26, 1998

To the Board of Directors of The Prudential Insurance
Company of America and the Contract Holders of The
Prudential Discovery Select Group Variable Contract
Account

In planning and performing our audit of the financial
statements of The Prudential Discovery Select Group
Variable Contract Account (the "Account") for the year
ended December 31, 1997, we considered its internal
control, including control activities for safeguarding
securities, in order to determine our auditing
procedures for the purpose of expressing our opinion on
the financial statements and to comply with the
requirements of Form N-SAR, not to provide assurance on
internal control.

The management of the Account is responsible for
establishing and maintaining internal control.  In
fulfilling this responsibility, estimates and judgments
by management are required to assess the expected
benefits and related costs of control activities.
Generally, control activities that are relevant to an
audit pertain to the entity's objective of preparing
financial statements for external purposes that are
fairly presented in conformity with generally accepted
accounting principles.  Those control activities include
the safeguarding of assets against unauthorized
acquisition, use or disposition.

Because of inherent limitations in internal control,
errors or irregularities may occur and not be detected.
Also, projection of any evaluation of internal control
to future periods is subject to the risk that it may
become inadequate because of changes in conditions or
that the effectiveness of the design and operation may
deteriorate.

Our consideration of internal control would not
necessarily disclose all matters in internal control
that might be material weaknesses under standards
established by the American Institute of Certified
Public Accountants.  A material weakness is a condition
in which the design or operation of any specific
internal control components does not reduce to a
relatively low level the risk that errors or
irregularities in amounts that would be material in
relation to the financial statements being audited may
occur and not be detected within a timely period by
employees in the normal course of performing their
assigned functions.  However, we noted no matters
involving internal control, including control activities
for safeguarding securities, that we consider to be
material weaknesses as defined above as of December 31,
1997.

This report is intended solely for the information and
use of management of the Account and the Board of
Directors of The Prudential Insurance Company of America
and the Securities and Exchange Commission.



PRICE WATERHOUSE LLP




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