NATIONAL EQUITY TRUST TOP TEN PORTFOLIO SERIES 26, 497J, 2000-10-27

NATIONAL EQUITY TRUST TOP TEN PORTFOLIO SERIES 26
497J, 2000-10-27

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                                              Rule 497(j)
                                              Reg. No. 333-45340

Pursuant to Rule 497(j) promulgated under the Securities Act of
1933, the Registrant, National Equity Trust, Top Ten Portfolio Series 26 hereby
certifies as follows:

1)   the form of prospectus that would have been filed under
     paragraph (b) of Rule 497 does not differ from that con-
     tained in the most recent amendment to the registration
     statement, and

2)   the text of the said amendment to the registration state-
     ment has been filed electronically.

                                  NATIONAL EQUITY TRUST
                                  TOP TEN PORTFOLIO SERIES 26
                                  (Registrant)

                                  By:  Prudential Securities
                                       Incorporated

                                       Kenneth Swankie
                                       Senior Vice President
                                       Authorized Signatory

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D. C.  20549