<PAGE> PAGE 1
000 B000000 09/30/95
000 C000000 0000318531
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0.a
000 J000000 A
001 A000000 PRUDENTIAL GROWTH OPPORTUNITY FUND, INC.
001 B000000 811-3084
001 C000000 2122141250
002 A000000 199 WATER STREET
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10292
003 000000 N
004 000000 N
005 000000 N
006 000000 N
007 A000000 N
007 B000000 0
007 C010100 1
007 C010200 2
007 C010300 3
007 C010400 4
007 C010500 5
007 C010600 6
007 C010700 7
007 C010800 8
007 C010900 9
007 C011000 10
008 A000001 PRUDENTIAL MUTUAL FUND MANAGEMENT, INC.
008 B000001 A
008 C000001 801-31104
008 D010001 NEW YORK
008 D020001 NY
008 D030001 10292
008 A000002 THE PRUDENTIAL INVESTMENT CORPORATION
008 B000002 S
008 C000002 801-000000
008 D010002 NEWARK
008 D020002 NJ
008 D030002 07101
011 A000001 PRUDENTIAL SECURITIES INCORPORATED
011 B000001 8-27154
011 C010001 NEW YORK
011 C020001 NY
011 C030001 10292
011 A000002 PRUDENTIAL MUTUAL FUND DISTRIBUTORS, INC.
011 B000002 8-38739000
<PAGE> PAGE 2
011 C010002 NEW YORK
011 C020002 NY
011 C030002 10292
011 A000005 DELETE
012 A000001 PRUDENTIAL MUTUAL FUND SERVICES, INC.
012 B000001 84-4110019
012 C010001 NEW BRUNSWICK
012 C020001 NJ
012 C030001 08906
013 A000001 PRICE WATERHOUSE LLP
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10036
014 A000001 PRUDENTIAL SECURITIES INCORPORATED
014 B000001 8-27154
014 A000002 PRUCO SECURITIES CORPORATION
014 B000002 8-16402
014 A000003 PRUDENTIAL MUTUAL FUND MANAGEMENT, INC.
014 B000003 8-0131104
015 A000001 STATE STREET BANK AND TRUST COMPANY
015 B000001 C
015 C010001 NORTH QUINCY
015 C020001 MA
015 C030001 02171
015 E010001 X
015 A000002 CITIBANK, N.A.
015 B000002 S
015 C010002 BUENOS AIRES
015 D010002 ARGENTINA
015 E040002 X
015 A000003 WESTPAC BANKING CORPORATION
015 B000003 S
015 C010003 SYDNEY
015 D010003 AUSTRALIA
015 E040003 X
015 A000004 GIROCREDIT BANK AKTIENGESELLSCHAFT DER SPARKA
015 B000004 S
015 C010004 VIENNA
015 D010004 AUSTRIA
015 E040004 X
015 A000005 GENERALE BANK
015 B000005 S
015 C010005 BRUSSELS
015 D010005 BELGIUM
015 E040005 X
015 A000006 CITIBANK, N.A.
015 B000006 S
015 C010006 SAO PAULO
015 D010006 BRAZIL
015 E040006 X
015 A000007 CANADA TRUSTCO MORTGAGE COMPANY
<PAGE> PAGE 3
015 B000007 S
015 C010007 TORONTO
015 D010007 CANADA
015 E040007 X
015 A000008 CITIBANK, N.A.
015 B000008 S
015 C010008 SANTIAGO
015 D010008 CHILE
015 E040008 X
015 A000009 CESKOSLOVENSKA OBCHODNI BANKA A.S.
015 B000009 S
015 C010009 PRAGUE
015 D010009 CZECH REPUBLIC
015 E040009 X
015 A000010 DEN DANSE BANK
015 B000010 S
015 C010010 COPENHAGEN
015 D010010 DENMARK
015 E040010 X
015 A000011 MERITA BANK LIMITED
015 B000011 S
015 C010011 HELSINKI
015 D010011 FINLAND
015 E040011 X
015 A000012 BANQUE PARIBAS
015 B000012 S
015 C010012 PARIS
015 D010012 FRANCE
015 E040012 X
015 A000013 BHF BANK AKTIENGELLSCHAFT
015 B000013 S
015 C010013 FRANKFURT
015 D010013 GERMANY
015 E040013 X
015 A000014 STANDARD CHARTERED BANK
015 B000014 S
015 C010014 HONG KONG
015 D010014 HONG KONG
015 E040014 X
015 A000015 CITIBANK BUDAPEST RT.
015 B000015 S
015 C010015 BUDAPEST
015 D010015 HUNGARY
015 E040015 X
015 A000016 STANDARD CHARTERED BANK
015 B000016 S
015 C010016 JAKARTA
015 D010016 INDONESIA
015 E040016 X
015 A000017 BANK OF IRELAND
015 B000017 S
<PAGE> PAGE 4
015 C010017 DUBLIN
015 D010017 IRELAND
015 E040017 X
015 A000018 MORGAN GUARANTY TRUST COMPANY
015 B000018 S
015 C010018 MILAN
015 D010018 ITALY
015 E040018 X
015 A000019 SUMITOMO TRUST & BANKING CO., LTD.
015 B000019 S
015 C010019 TOKYO
015 D010019 JAPAN
015 E040019 X
015 A000020 SEOULBANK
015 B000020 S
015 C010020 SEOUL
015 D010020 KOREA
015 E040020 X
015 A000021 STANDARD CHARTERED BANK
015 B000021 S
015 C010021 KUALA LUMPUR
015 D010021 MALAYSIA
015 E040021 X
015 A000022 CITIBANK MEXICO, N.A.
015 B000022 S
015 C010022 MEXICO CITY
015 D010022 MEXICO
015 E040022 X
015 A000023 MEESPIERSON N.V.
015 B000023 S
015 C010023 AMSTERDAM
015 D010023 NETHERLANDS
015 E040023 X
015 A000024 ANZ BANKING GROUP (NEW ZEALAND) LIMITED
015 B000024 S
015 C010024 WELLINGTON
015 D010024 NEW ZEALAND
015 E040024 X
015 A000025 CHRISTIANIA BANK OG KREDITKASSE
015 B000025 S
015 C010025 OSLO
015 D010025 NORWAY
015 E040025 X
015 A000026 STANDARD CHARTERED BANK
015 B000026 S
015 C010026 MANILA
015 D010026 PHILIPPINES
015 E040026 X
015 A000027 CITIBANK POLAND, S.A.
015 B000027 S
015 C010027 WARSAW
<PAGE> PAGE 5
015 D010027 POLAND
015 E040027 X
015 A000028 BANCO COMERCIAL PORTUGUES
015 B000028 S
015 C010028 LISBON
015 D010028 PORTUGAL
015 E040028 X
015 A000029 THE DEVELOPMENT BANK OF SINGAPORE LTD.
015 B000029 S
015 C010029 SINGAPORE
015 D010029 SINGAPORE
015 E040029 X
015 A000030 BANCO SANTANDER, SA
015 B000030 S
015 C010030 MADRID
015 D010030 SPAIN
015 E040030 X
015 A000031 SKANDINAVISKA ENSKILDA BANKEN
015 B000031 S
015 C010031 STOCKHOLM
015 D010031 SWEDEN
015 E040031 X
015 A000032 UNION BANK OF SWITZERLAND
015 B000032 S
015 C010032 ZURICH
015 D010032 SWITZERLAND
015 E040032 X
015 A000033 STANDARD CHARTERED BANK
015 B000033 S
015 C010033 BANGKOK
015 D010033 THAILAND
015 E040033 X
015 A000034 CITIBANK, N.A.
015 B000034 S
015 C010034 ISTANBUL
015 D010034 TURKEY
015 E040034 X
015 A000035 STATE STREET LONDON
015 B000035 S
015 C010035 LONDON
015 D010035 UNITED KINGDOM
015 E040035 X
015 A000036 THE HONG KONG AND SHANGHAI BANKING CORP.
015 B000036 S
015 C010036 SHANGHAI
015 D010036 CHINA
015 E040036 X
015 A000037 CITITRUST COLUMBIA S.A.
015 B000037 S
015 C010037 BOGATA
015 D010037 COLUMBIA
<PAGE> PAGE 6
015 E040037 X
015 A000038 NATIONAL BANK OF GREECE S.A.
015 B000038 S
015 C010038 ATHENS
015 D010038 GREECE
015 E040038 X
015 A000039 BANK HAPOALIM B.M.
015 B000039 S
015 C010039 TEL AVIV
015 D010039 ISRAEL
015 E040039 X
015 A000040 CEDEL
015 B000040 S
015 C010040 LUXEMBOURG
015 D010040 LUXEMBOURG
015 E040040 X
015 A000041 DEUTSCHE BANK AG
015 B000041 S
015 C010041 ISLAMABAD
015 D010041 PAKISTAN
015 E040041 X
015 A000042 CITIBANK, N.A.
015 B000042 S
015 C010042 LIMA
015 D010042 PERU
015 E040042 X
015 A000043 CEKOSLOVENSKA OBCHODNA BANKA A.S.
015 B000043 S
015 C010043 PRAGUE
015 D010043 SLOVAK REPUBLIC
015 E040043 X
015 A000044 STANDARD BANK OF SOUTH AFRICA LTD.
015 B000044 S
015 C010044 JOHANNESBURG
015 D010044 SOUTH AFRICA
015 E040044 X
015 A000045 CENTRAL TRUST OF CHINA
015 B000045 S
015 C010045 TAIPEI
015 D010045 TAIWAN
015 E040045 X
015 A000046 CEDEL (THE EUROCLEAR SYSTEM)
015 B000046 S
015 C010046 BRUSSELS
015 D010046 BELGIUM
015 E040046 X
015 A000047 CITIBANK, N.A.
015 B000047 S
015 C010047 MONTEVIDEO
015 D010047 URUGUAY
015 E040047 X
<PAGE> PAGE 7
015 A000048 CITIBANK, N.A.
015 B000048 S
015 C010048 CARACAS
015 D010048 VENEZUELA
015 E040048 X
018 000000 Y
019 A000000 Y
019 B000000 69
019 C000000 PRUDENTIAL
020 A000001 WEEDEN & CO. L.P.
020 B000001 13-3364318
020 C000001 128
020 A000002 C.J. LAWRENCE/DEUTSCHE BANK SECURITIES
020 B000002 13-2730828
020 C000002 48
020 A000003 LEHMAN, INC.
020 B000003 13-2518466
020 C000003 46
020 A000004 DILLON, READ & CO., INC.
020 B000004 13-1939216
020 C000004 45
020 A000005 SMITH BARNEY, INC.
020 B000005 13-1912900
020 C000005 36
020 A000006 DONALDSON, LUFKIN & JENRETTE SECURITIES INC.
020 B000006 13-2741729
020 C000006 36
020 A000007 JEFFERIES & CO., INC.
020 B000007 95-2622900
020 C000007 35
020 A000008 NEUBERGER & BERMAN
020 B000008 13-5521910
020 C000008 34
020 A000009 GOLDMAN, SACHS & CO., INC.
020 B000009 13-5108880
020 C000009 32
020 A000010 MORGAN STANLEY & CO., INC.
020 B000010 13-2655998
020 C000010 28
021 000000 1055
022 A000001 SMITH BARNEY, INC.
022 B000001 13-1912900
022 C000001 2537835
022 D000001 1339
022 A000002 BEAR, STEARNS & CO., INC.
022 B000002 13-3299429
022 C000002 2389611
022 D000002 3876
022 A000003 CS FIRST BOSTON CORP.
022 B000003 13-5659485
022 C000003 2015662
<PAGE> PAGE 8
022 D000003 5169
022 A000004 GOLDMAN, SACHS & CO.
022 B000004 13-5108880
022 C000004 1871226
022 D000004 2453
022 A000005 MORGAN STANLEY & CO., INC.
022 B000005 13-2655998
022 C000005 1143759
022 D000005 9051
022 A000006 MORGAN (J.P.) SECURITIES, INC.
022 B000006 13-3224016
022 C000006 338791
022 D000006 9060
022 A000007 BANKERS TRUST, INC.
022 B000007 13-4941247
022 C000007 328514
022 D000007 0
022 A000008 BARCLAYS DE ZOETE WEDD SECURITIES, INC.
022 B000008 13-3551367
022 C000008 288128
022 D000008 0
022 A000009 LEHMAN, INC.
022 B000009 13-2518466
022 C000009 225972
022 D000009 9394
022 A000010 NOMURA SECURITIES INTERNATIONAL, INC.
022 B000010 13-2642206
022 C000010 71272
022 D000010 0
023 C000000 11471862
023 D000000 174110
024 000000 Y
025 A000001 GOLDMAN, SACHS & CO. INC.
025 B000001 13-5108880
025 C000001 D
025 D000001 20196
025 A000002 SMITH BARNEY, INC.
025 B000002 13-1912900
025 C000002 D
025 D000002 20196
025 A000003 BEAR, STEARNS & CO., INC.
025 B000003 13-3299429
025 C000003 D
025 D000003 20196
025 A000004 DELETE
025 D000004 0
025 A000005 DELETE
025 D000005 0
025 D000006 0
025 D000007 0
025 D000008 0
<PAGE> PAGE 9
026 A000000 N
026 B000000 Y
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 N
026 H000000 N
027 000000 Y
028 A010000 31281
028 A020000 0
028 A030000 0
028 A040000 33149
028 B010000 28130
028 B020000 0
028 B030000 0
028 B040000 31829
028 C010000 29005
028 C020000 0
028 C030000 0
028 C040000 21231
028 D010000 41091
028 D020000 0
028 D030000 0
028 D040000 48950
028 E010000 42629
028 E020000 0
028 E030000 0
028 E040000 32690
028 F010000 44877
028 F020000 0
028 F030000 0
028 F040000 52162
028 G010000 217013
028 G020000 0
028 G030000 0
028 G040000 220011
028 H000000 139127
029 000000 Y
030 A000000 295
030 B000000 5.00
030 C000000 0.00
031 A000000 11
031 B000000 0
032 000000 0
033 000000 284
034 000000 Y
035 000000 931
036 A000000 N
036 B000000 0
<PAGE> PAGE 10
037 000000 N
038 000000 0
039 000000 N
040 000000 Y
041 000000 Y
042 A000000 0
042 B000000 0
042 C000000 0
042 D000000 100
042 E000000 0
042 F000000 0
042 G000000 0
042 H000000 0
043 000000 3943
044 000000 0
045 000000 Y
046 000000 N
047 000000 Y
048 000000 0.700
048 A010000 0
048 A020000 0.000
048 B010000 0
048 B020000 0.000
048 C010000 0
048 C020000 0.000
048 D010000 0
048 D020000 0.000
048 E010000 0
048 E020000 0.000
048 F010000 0
048 F020000 0.000
048 G010000 0
048 G020000 0.000
048 H010000 0
048 H020000 0.000
048 I010000 0
048 I020000 0.000
048 J010000 0
048 J020000 0.000
048 K010000 0
048 K020000 0.000
049 000000 N
050 000000 N
051 000000 N
052 000000 N
053 A000000 N
054 A000000 Y
054 B000000 Y
054 C000000 N
054 D000000 N
054 E000000 N
<PAGE> PAGE 11
054 F000000 N
054 G000000 N
054 H000000 Y
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 N
054 M000000 N
054 N000000 N
054 O000000 N
055 A000000 N
055 B000000 N
056 000000 N
057 000000 N
058 A000000 N
059 000000 Y
060 A000000 Y
060 B000000 Y
061 000000 1000
062 A000000 N
062 B000000 0.0
062 C000000 0.0
062 D000000 0.0
062 E000000 0.0
062 F000000 0.0
062 G000000 0.0
062 H000000 0.0
062 I000000 0.0
062 J000000 0.0
062 K000000 0.0
062 L000000 0.0
062 M000000 0.0
062 N000000 0.0
062 O000000 0.0
062 P000000 0.0
062 Q000000 0.0
062 R000000 0.0
063 A000000 0
063 B000000 0.0
066 A000000 Y
066 D000000 Y
067 000000 N
068 A000000 N
068 B000000 N
069 000000 N
070 A010000 Y
070 A020000 Y
070 B010000 Y
070 B020000 N
070 C010000 N
070 C020000 N
<PAGE> PAGE 12
070 D010000 Y
070 D020000 N
070 E010000 N
070 E020000 N
070 F010000 Y
070 F020000 N
070 G010000 N
070 G020000 N
070 H010000 N
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 Y
070 J020000 Y
070 K010000 N
070 K020000 N
070 L010000 Y
070 L020000 Y
070 M010000 N
070 M020000 N
070 N010000 N
070 N020000 N
070 O010000 Y
070 O020000 N
070 P010000 Y
070 P020000 N
070 Q010000 N
070 Q020000 N
070 R010000 N
070 R020000 N
071 A000000 309192
071 B000000 381994
071 C000000 484734
071 D000000 64
072 A000000 12
072 B000000 2658
072 C000000 5668
072 D000000 0
072 E000000 0
072 F000000 0
072 G000000 3676
072 H000000 0
072 I000000 1021
072 J000000 180
072 K000000 0
072 L000000 366
072 M000000 30
072 N000000 167
072 O000000 105
072 P000000 0
072 Q000000 0
<PAGE> PAGE 13
072 R000000 46
072 S000000 35
072 T000000 3943
072 U000000 0
072 V000000 0
072 W000000 36
072 X000000 9605
072 Y000000 0
072 Z000000 -1280
072AA000000 65754
072BB000000 36336
072CC010000 83509
072CC020000 0
072DD010000 0
072DD020000 0
072EE000000 34948
073 A010000 0.0000
073 A020000 0.0000
073 B000000 0.8350
073 C000000 0.0000
074 A000000 58
074 B000000 65691
074 C000000 0
074 D000000 0
074 E000000 0
074 F000000 543251
074 G000000 0
074 H000000 0
074 I000000 0
074 J000000 4949
074 K000000 0
074 L000000 1690
074 M000000 8
074 N000000 615647
074 O000000 3905
074 P000000 704
074 Q000000 0
074 R010000 0
074 R020000 0
074 R030000 0
074 R040000 5389
074 S000000 0
074 T000000 605649
074 U010000 26684
074 U020000 17084
074 V010000 0.00
074 V020000 0.00
074 W000000 0.0000
074 X000000 89702
074 Y000000 0
075 A000000 0
<PAGE> PAGE 14
075 B000000 525161
076 000000 0.00
077 A000000 Y
077 B000000 Y
077 C000000 N
077 D000000 N
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 N
077 J000000 Y
077 K000000 N
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 Y
077 P000000 Y
077 Q010000 N
077 Q020000 N
077 Q030000 N
078 000000 N
080 A000000 ICI MUTUAL INSURANCE COMPANY
080 C000000 65000
081 A000000 Y
081 B000000 81
082 A000000 N
082 B000000 0
083 A000000 N
083 B000000 0
084 A000000 N
084 B000000 0
085 A000000 Y
085 B000000 N
086 A010000 0
086 A020000 0
086 B010000 0
086 B020000 0
086 C010000 0
086 C020000 0
086 D010000 0
086 D020000 0
086 E010000 0
086 E020000 0
086 F010000 0
086 F020000 0
SIGNATURE SUSAN C. COTE'
TITLE TREASURER
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000318531
<NAME> PRUDENTIAL GROWTH OPPORTUNITY FUND
<SERIES>
<NUMBER> 001
<NAME> PRUDENTIAL GROWTH OPPORTUNITY FUND (CLASS A)
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> SEP-30-1995
<PERIOD-END> SEP-30-1995
<INVESTMENTS-AT-COST> 486,371,613
<INVESTMENTS-AT-VALUE> 608,941,974
<RECEIVABLES> 6,639,020
<ASSETS-OTHER> 66,680
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 615,647,674
<PAYABLE-FOR-SECURITIES> 8,997,051
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 1,001,188
<TOTAL-LIABILITIES> 9,998,239
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 454,565,965
<SHARES-COMMON-STOCK> 43,881,340
<SHARES-COMMON-PRIOR> 43,833,907
<ACCUMULATED-NII-CURRENT> 26,558,564
<OVERDISTRIBUTION-NII> 1,954,545
<ACCUMULATED-NET-GAINS> 0
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 122,570,361
<NET-ASSETS> 605,649,435
<DIVIDEND-INCOME> 5,667,728
<INTEREST-INCOME> 2,657,849
<OTHER-INCOME> 0
<EXPENSES-NET> 9,605,405
<NET-INVESTMENT-INCOME> (1,279,828)
<REALIZED-GAINS-CURRENT> 29,417,664
<APPREC-INCREASE-CURRENT> 83,509,332
<NET-CHANGE-FROM-OPS> 111,647,168
<EQUALIZATION> 1,510,164
<DISTRIBUTIONS-OF-INCOME> 0
<DISTRIBUTIONS-OF-GAINS> (34,948,431)
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 369,521,600
<NUMBER-OF-SHARES-REDEEMED> (404,229,931)
<SHARES-REINVESTED> 33,299,692
<NET-CHANGE-IN-ASSETS> 76,800,262
<ACCUMULATED-NII-PRIOR> 444,381
<ACCUMULATED-GAINS-PRIOR> 34,467,603
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 3,676,126
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 9,605,405
<AVERAGE-NET-ASSETS> 174,449,000
<PER-SHARE-NAV-BEGIN> 12.40
<PER-SHARE-NII> 0.05
<PER-SHARE-GAIN-APPREC> 2.57
<PER-SHARE-DIVIDEND> 0.00
<PER-SHARE-DISTRIBUTIONS> (0.84)
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 14.18
<EXPENSE-RATIO> 1.33
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000318531
<NAME> PRUDENTIAL GROWTH OPPORTUNITY FUND
<SERIES>
<NUMBER> 002
<NAME> PRUDENTIAL GROWTH OPPORTUNITY FUND (CLASS B)
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> SEP-30-1995
<PERIOD-END> SEP-30-1995
<INVESTMENTS-AT-COST> 486,371,613
<INVESTMENTS-AT-VALUE> 608,941,974
<RECEIVABLES> 6,639,020
<ASSETS-OTHER> 66,680
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 615,647,674
<PAYABLE-FOR-SECURITIES> 8,997,051
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 1,001,188
<TOTAL-LIABILITIES> 9,998,239
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 454,565,965
<SHARES-COMMON-STOCK> 43,881,340
<SHARES-COMMON-PRIOR> 43,833,907
<ACCUMULATED-NII-CURRENT> 26,558,564
<OVERDISTRIBUTION-NII> 1,954,545
<ACCUMULATED-NET-GAINS> 0
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 122,570,361
<NET-ASSETS> 605,649,435
<DIVIDEND-INCOME> 5,667,728
<INTEREST-INCOME> 2,657,849
<OTHER-INCOME> 0
<EXPENSES-NET> 9,605,405
<NET-INVESTMENT-INCOME> (1,279,828)
<REALIZED-GAINS-CURRENT> 29,417,664
<APPREC-INCREASE-CURRENT> 83,509,332
<NET-CHANGE-FROM-OPS> 111,647,168
<EQUALIZATION> 1,510,164
<DISTRIBUTIONS-OF-INCOME> 0
<DISTRIBUTIONS-OF-GAINS> (34,948,431)
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 369,521,600
<NUMBER-OF-SHARES-REDEEMED> (404,229,931)
<SHARES-REINVESTED> 33,299,692
<NET-CHANGE-IN-ASSETS> 76,800,262
<ACCUMULATED-NII-PRIOR> 444,381
<ACCUMULATED-GAINS-PRIOR> 34,467,603
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 3,676,126
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 9,605,405
<AVERAGE-NET-ASSETS> 349,929,000
<PER-SHARE-NAV-BEGIN> 11.99
<PER-SHARE-NII> (0.06)
<PER-SHARE-GAIN-APPREC> 2.47
<PER-SHARE-DIVIDEND> 0.00
<PER-SHARE-DISTRIBUTIONS> (0.84)
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 13.56
<EXPENSE-RATIO> 2.08
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000318531
<NAME> PRUDENTIAL GROWTH OPPORTUNITY FUND
<SERIES>
<NUMBER> 003
<NAME> PRUDENTIAL GROWTH OPPORTUNITY FUND (CLASS C)
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> SEP-30-1995
<PERIOD-END> SEP-30-1995
<INVESTMENTS-AT-COST> 486,371,613
<INVESTMENTS-AT-VALUE> 608,941,974
<RECEIVABLES> 6,639,020
<ASSETS-OTHER> 66,680
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 615,647,674
<PAYABLE-FOR-SECURITIES> 8,997,051
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 1,001,188
<TOTAL-LIABILITIES> 9,998,239
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 454,565,965
<SHARES-COMMON-STOCK> 43,881,340
<SHARES-COMMON-PRIOR> 43,833,907
<ACCUMULATED-NII-CURRENT> 26,558,564
<OVERDISTRIBUTION-NII> 1,954,545
<ACCUMULATED-NET-GAINS> 0
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 122,570,361
<NET-ASSETS> 605,649,435
<DIVIDEND-INCOME> 5,667,728
<INTEREST-INCOME> 2,657,849
<OTHER-INCOME> 0
<EXPENSES-NET> 9,605,405
<NET-INVESTMENT-INCOME> (1,279,828)
<REALIZED-GAINS-CURRENT> 29,417,664
<APPREC-INCREASE-CURRENT> 83,509,332
<NET-CHANGE-FROM-OPS> 111,647,168
<EQUALIZATION> 1,510,164
<DISTRIBUTIONS-OF-INCOME> 0
<DISTRIBUTIONS-OF-GAINS> (34,948,431)
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 369,521,600
<NUMBER-OF-SHARES-REDEEMED> (404,229,931)
<SHARES-REINVESTED> 33,299,692
<NET-CHANGE-IN-ASSETS> 76,800,262
<ACCUMULATED-NII-PRIOR> 444,381
<ACCUMULATED-GAINS-PRIOR> 34,467,603
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 3,676,126
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 9,605,405
<AVERAGE-NET-ASSETS> 784,000
<PER-SHARE-NAV-BEGIN> 11.99
<PER-SHARE-NII> (0.06)
<PER-SHARE-GAIN-APPREC> 2.47
<PER-SHARE-DIVIDEND> 0.00
<PER-SHARE-DISTRIBUTIONS> (0.84)
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 13.56
<EXPENSE-RATIO> 2.08
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
November 30, 1995
To the Board of Directors of
Prudential Growth Opportunity Fund, Inc.
In planning and performing our audit of the financial statements of Prudential
Growth Opportunity Fund, Inc. (the "Fund") for the year ended September 30,
1995, we considered its internal control structure, including procedures for
safeguarding securities, in order to determine our auditing procedures for the
purposes of expressing our opinion on the financial statements and to comply
with the requirements of Form N-SAR, and not to provide assurance on the
internal control structure.
The management of the Fund is responsible for establishing and maintaining an
internal control structure. In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected benefits and
related costs of internal control structure policies and procedures. Two of
the objectives of an internal control structure are to provide management with
reasonable, but not absolute, assurance that assets are appropriately
safeguarded against loss from unauthorized use or disposition and that
transactions are executed in accordance with management's authorization and
recorded properly to permit preparation of financial statements in conformity
with generally accepted accounting principles.
Because of inherent limitations in any internal control structure, errors or
irregularities may occur and may not be detected. Also, projection of any
evaluation of the structure 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 the internal control structure would not necessarily
disclose all matters in the internal control structure 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 the specific internal control structure elements 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 the internal control structure, including procedures for
safeguarding securities, that we consider to be material weaknesses as defined
above as of September 30, 1995.
This report is intended solely for the information and use of management and
the Securities and Exchange Commission.
PRICE WATERHOUSE LLP
- 2 -
11815.DOC - Windows - 10/27/95
Board of Directors or Trustees of:
Prudential Adjustable Rate Prudential IncomeVertible Fund
Securities Fund Prudential Intermediate Global
The BlackRock Government Income Income Fund
Trust Prudential Multi-Sector Fund
Prudential California Municipal Prudential Municipal Bond Fund (3
Fund (2 Portfolios) Portfolios)
Prudential Diversified Bond Prudential Municipal Series Fund
Fund (13 Portfolios)
Prudential Equity Fund Prudential National Municipals Fund
Prudential Equity Income Fund Prudential Pacific Growth Fund
Prudential Allocation Fund (2 Prudential Short-Term Global Income
Portfolios) Fund (2 Portfolios)
Prudential GNMA Fund Prudential Structured Maturity Fund
Prudential Global Fund Prudential U.S. Government Fund
Prudential Global Genesis Fund Prudential Utility Fund
Prudential Global Natural Global Utility Fund, Inc.
Resources Fund Nicholas-Applegate Fund.
Prudential Government Income
Fund
Prudential Growth Opportunity
Fund
Prudential High Yield Fund
We have examined the accompanying description of the Prudential Multiple Class
Pricing Worksheet (the "Worksheet") application of State Street Bank and Trust
Company ("State Street"), custodian and recordkeeper for the Prudential Mutual
Funds (the "Funds"). Our examination included procedures to obtain reasonable
assurance about whether (1) the accompanying description presents fairly, in all
material respects, the aspects of State Street's policies and procedures that
may be relevant to a Fund's internal control structure relating to the
Worksheet, (2) the control structure policies and procedures included in the
description were suitably designed to achieve the control objectives specified
in the description, if those policies and procedures were complied with
satisfactorily, and (3) such policies and procedures had been placed in
operation as of June 30, 1995. The control objectives were specified by
Prudential Mutual Fund Management. Our examination was performed in accordance
with standards established by the American Institute of Certified Public
Accountants and included those procedures we considered necessary in the
circumstances to obtain a reasonable basis for rendering our opinion.
In our opinion, the accompanying description of the aforementioned application
presents fairly, in all material respects, the relevant aspects of State
Street's policies and procedures that had been placed in operation as of
June 30, 1995. Also, in our opinion, the policies and procedures, as described,
are suitably designed to provide reasonable assurance that the specified control
objectives would be achieved if the described policies and procedures were
complied with satisfactorily.
In addition to the procedures we considered necessary to render our opinion as
expressed in the previous paragraph, we applied tests to specific policies and
procedures, listed in Section I, to obtain evidence about their effectiveness in
meeting the control objectives, described in Section I during the period from
July 1, 1994 to June 30, 1995. The nature, timing, extent, and results of the
tests are listed in Section II. In our opinion the policies and procedures that
were tested, as described in Section II, were operating with sufficient
effectiveness to provide reasonable, but not absolute, assurance that the
control objectives specified in Section I were achieved during the period from
July 1, 1994 to June 30, 1995.
The relative effectiveness and significance of specific policies and procedures
at State Street, and their effect on assessments of control risk on the Funds
are dependent on their interaction with the policies, procedures, and other
factors present at individual Funds. We have performed no procedures to
evaluate the effectiveness of policies and procedures at individual Funds in
connection with this report.
The description of policies and procedures at State Street is as of June 30,
1995, and information about tests of the operating effectiveness of specified
policies and procedures covers the period from July 1, 1994 to June 30, 1995.
Any projection of such information to the future is subject to the risk that,
because of change, the description may no longer portray the system in
existence. The potential effectiveness of specified policies and procedures at
State Street is subject to inherent limitations and, accordingly, errors or
irregularities may occur and not be detected. Furthermore, the projection of
any conclusions, based on our findings, to future periods is subject to the risk
that changes may alter the validity of such conclusions.
This report is intended solely for use by the management and Boards of
Directors/Trustees of the Funds, the independent auditors of the Funds and the
Securities and Exchange Commission.
August 21, 1995
SECTION I
Policies and Procedures Placed in Operation
Prudential Multiple Class Pricing Worksheet
The Prudential Mutual Funds (the "Funds") have adopted a multiple class pricing
system. The multiple class pricing system consists of three classes of shares
(Class A, Class B and Class C for all funds except the Florida Series of
Prudential Municipal Series Fund. This Fund offers Class A and Class D shares.)
for the Funds. The Class A shares are subject to a front-end sales load and the
Class B, Class C and Class D shares are subject to a contingent deferred sales
charge. Each of the classes of shares represent interests in the same portfolio
of investments of the respective Fund and are identical in all respects, except
that each class is subject to different distribution expenses and has exclusive
voting rights with respect to the Rule 12b-1 distribution plan pursuant to which
such distribution expenses are paid.
In order to allocate income and expenses among the classes of shares, State
Street Bank and Trust Company (the Funds' custodian and recordkeeper) utilizes
the Prudential Multiple Class Pricing Worksheet (the "Worksheet") (see Exhibit
I). The Worksheet is a manual supplementary application that extracts relevant
data from the Funds' primary accounting system, allocates income and expenses
among the classes of shares and computes the daily net asset value and, if
applicable, the dividend/distribution for each class of shares. Internal
accounting controls that are relevant to the Fund can be divided into two
components - controls related to the mutual fund accounting system resident at
State Street Bank and Trust Company (the "primary accounting system") and
controls related to the Worksheet.
The specific control objectives and policies and procedures relating to the
Worksheet are described on pages 4, 5 and 6. A description of the tests of the
policies and procedures designed to obtain evidence about the operating
effectiveness of those policies and procedures in achieving the specific control
objectives is included in Section II.
Control Objectives and Policies and Procedures
Prudential Multiple Class Pricing Worksheet
The Worksheet is a supplementary manual application to the Funds' primary
accounting system. Certain data is extracted from the primary accounting system
to allocate income and expenses and to calculate the daily net asset value and,
if applicable, dividends/distributions for each class of shares. The primary
accounting system includes the details of transactions in accordance with the
Investment Company Act of 1940, as amended.
The following represents the internal accounting control objectives and policies
and procedures for the allocation of income and expenses and the computation of
the net asset value and, if applicable, the dividend/distribution for each class
of shares utilizing the Worksheet. It does not cover the internal accounting
control policies and procedures surrounding the processing of information into
the Funds' primary accounting system.
CONTROL POLICIES CONTROL
OBJECTIVES AND PROCEDURES
A. Capital share activity as reported by the
1. Daily, the transfer agent forwards reports
of
Fund's transfer agent is recorded for each capital share activity
for each class which
class in an accurate and timely manner by includes a summary of
subscriptions,
the Fund. redemptions, exchanges and other
information (the "Supersheet"). The
opening day's balance for shares
outstanding
and current day activity is recorded
on the Worksheet.
2. Estimated interim share
activity for the current day not
recorded in the Supersheet is received
via telefax from the transfer agent and
is recorded for each class on the
Worksheet.
3. A report of outstanding shares
eligible for dividends is received from
the transfer agent and is recorded for
each class on the Worksheet.
B. Net Asset Value ("NAV") and, if
applicable, 1. The prior days
ending NAV per share
the dividend/distribution for each class
(unrounded) for each class is agreed to
the
are accurately computed on a daily
basis. prior day's Worksheet.
2. The daily net capital stock
activity for each class for the current
day is agreed to the Supersheet as
described in Control Procedures A.1, 2.
and 3., above.
CONTROL POLICIES
CONTROL OBJECTIVES AND PROCEDURES
3. Percentage Assets by Class and
Percentage Dividend Assets by Class are
calculated for each class based upon
information from the prior day
Worksheet, the Supersheet and the
telefax from the transfer agent.
4. Allocate investment income
among classes based on the appropriate
asset allocation percentage for each
class.
5. Agree composite income
accounts, management fees, other
expenses, realized gains and losses, and
unrealized appreciation/depreciation to
the primary accounting system of the
Fund.
6. Allocate expenses among
classes as follows:
a. Expenses directly
attributable
to each class (12b-1
distribution
expenses) are
calculated and
recorded to that
class.
b. Expenses attributable to
both classes
are allocated in
accordance with the
appropriate asset
allocation
percentage for each
class.
7. Allocate realized and
unrealized gains and losses
among the classes in accordance with the
appropriate asset allocation percentage
of each class.
8. Record dividends/distributions to
shareholders of each class in the
primary accounting system.
9. Aggregate the net assets for each
class and agree to the total net assets
per the primary accounting system.
10. For each class, reconcile the
current day's NAV and, if applicable,
the dividend/distribution to the
previous day's NAV and
dividend/distribution for each class.
CONTROL POLICIES
CONTROL OBJECTIVES AND PROCEDURES
11. The above procedures are reviewed
by the Fund supervisor or manager.
SECTION II
Tests of Operating Effectiveness
Prudential Multiple Class Pricing Worksheet
July 1, 1994 to June 30, 1995
We reviewed the methodology and procedures for calculating the daily net asset
value and, if applicable, the dividends/distributions of the classes of shares
and the allocation of income and expenses among the classes of shares.
The following are the detailed procedures which we performed with respect to the
Worksheet. These procedures were performed for selected days encompassing all
Funds subject to multiple class pricing during the year ended June 30, 1995,
which we believe is a representative sample, to test compliance with the control
policies and procedures as described in Section I.
Prudential Mutual Fund Management, Inc. is the manager of the Funds and has
represented to us that adequate facilities are in place to ensure implementation
of the methodology and procedures for calculating the net asset value and
dividends/distributions of the classes of shares and the allocation of income
and expenses among the classes of shares. Based on our review of the
description of the policies and procedures of the Worksheet, as described in
Section I, and performance of tests of operating effectiveness as described in
Section II, we concur with such representation.
Agreed "Prior Day NAV Per Share" to the previous day's Worksheet.
Agreed "Shares Outstanding Beginning of the Day" to the previous day's
Worksheet and to the transfer agency records for each class.
Recalculated "Activity/Estimate" by adding the estimated interim share
activity reported via fax from the transfer agent and the current day's
"Capital Stock Activity" reported on the Supersheet for each class.
Recalculated "Current Shares Outstanding" by adding "Shares
Outstanding Beginning of the Day" and "Activity/Estimate" for each class.
Recalculated for each class "Adjusted Total Assets" by multiplying
"Prior Day NAV Per Share" by "Current Shares Outstanding".
Recalculated "Percentage Assets-Class A/Front End" by dividing
"Adjusted Total Assets-Class A/Front End" by "Adjusted Total Assets
Composite".
Recalculated "Percentage Assets-Class B(D)/Back End" by dividing
"Adjusted Total Assets-Class B(D)/Back End" by "Adjusted Total Assets
Composite".
Agreed "Dividend Shares" to the transfer agency records for each
class.
Recalculated "Current Dividend Shares" by adding "Dividend Shares
Beginning of Day" and "Activity/Estimate" for each class.
Recalculated for each class "Adjusted Dividend Assets" by multiplying
"Prior Day NAV Per Share" by "Current Dividend Shares".
Recalculated "Percentage Dividend Assets-Class A/Front End" by
dividing "Adjusted Dividend Assets-Class A/Front End" by "Adjusted Dividend
Assets Composite".
Recalculated "Percentage Dividend Assets-Class B(D)/Back End" by
dividing "Adjusted Dividend Assets-Class B(D)/Back End" by "Adjusted
Dividend Assets Composite".
Agreed composite total of each component of income to the primary
accounting system.
Recalculated the allocation for each class of each component of income
for daily dividend funds by multiplying the composite total by "Percentage
Dividend Assets-Class A/Front End" and "Percentage Dividend Assets-Class
B(D)/Back End," and for non-daily dividend funds by multiplying the
composite total by "Percentage Assets-Class A/Front End" and "Percentage
Assets-Class B(D)/Back End".
Recalculated "Daily Income," composite and for each class, by totaling
each component of income.
Agreed composite total "Management Fee" and "Other Fixed Expenses" to
the primary accounting system.
Recalculated the allocation for each class of "Management Fee" and
"Other Fixed Expenses" for daily dividend funds by multiplying the
composite total by "Percentage Dividend Assets-Class A/Front End" and
"Percentage Dividend Assets-Class B(D)/Back End," and non-daily dividend
funds by multiplying the composite total by "Percentage Assets-Class
A/Front End" and "Percentage Assets-Class B(D)/Back End".
Agreed the "12b-1 Fee-Class A/Front End" and "12b-1 Fee-Class
B(D)/Back End" to the respective "PC Expense Worksheet".
Recalculated "Daily Expense," composite and for each class, by
totaling "Management Fee," "12b-1 Fee" and "Other Fixed Expenses".
Recalculated "Daily Net Income" for each class by subtracting "Daily
Expense" from "Daily Income".
Recalculated "Dividend Rate" for each class for daily dividend funds
by dividing "Daily Net Income" by "Dividend Shares Beginning of Day-Class
A/Front End" and "Dividend Shares Beginning of Day-Class B(D)/Back End".
Agreed "Daily Income" and "Income Distribution" for each class to the
primary accounting system.
Agreed the "Capital Gain Distribution" to the amount recorded in the
primary accounting system.
Agreed composite total "Realized Gain/Loss" and "Unrealized
Appreciation/Depreciation" to the primary accounting system.
Recalculated the allocation for each class of "Realized Gain/Loss" and
"Unrealized Appreciation/Depreciation" by multiplying the composite amount
by the "Percentage Assets-Class A/Front End" and "Percentage Assets-Class
B(D)/Back End".
Agreed "Prior Days Net Assets" to the previous day's Worksheet.
Recalculated "Net Assets", composite and for each class, by totaling
"Daily Net Income", "Income Distributed", "Capital Stock Activity",
"Capital Gain Distribution", "Realized Gain/Loss", "Unrealized
Appreciation/Depreciation", and "Prior Days Net Assets".
Recalculated "NAV Per Share" dividing the "Net Assets-Class A/Front
End" and "Net Assets - Class B(D)/Back End" by "Current Shares Outstanding
- Class A/Front End" and "Current Shares Outstanding - Class B(D)/Back
End", respectively.
Recalculated "Offering Price" for Class A shares by applying the
"Load" percentage as stated in the fund's prospectus.
For the period ended (a) September 30, 1995
File number (c) 811-3084
SUB-ITEM 77J
Reclassification of Capital Accounts
Reclassification of Capital Accounts: The Fund accounts and reports for
distributions to shareholders in accordance with AICPA Statement of Position 93-
2: Determination, Disclosure, and Financial Statement Presentation of Income,
Capital Gain, and Return of Capital Distributions by Investment Companies.
During the year ended September 30, 1995, the Fund reclassified Current and
prior net operating losses by increasing undistributed net investment income by
$1,279,828 and decreasing accumulated net realized gains by $2,378,272 and
increasing paid in capital by $1,098,444. Net investment income, net realized
gains, and net assets were not affected by this change.
For the fiscal year ended (a) September 30, 1995
File Number (c) 811-3084
SUB-ITEM 77O
Transactions Effected Pursuant to Rule 10f-3
1. Name of Issuer:
Arcadian Corporation (Common Stock)
2. Date of Purchase:
8/3/95
3. Face Amount Purchased:
$432,450
4. Dollar Amount of Purchase:
$432,450
5. Price Per Unit:
$15.50
6. Name(s) of Underwriter(s)
or Dealer(s) from whom Purchased:
Smith Barney, Inc.
7. Other Underwriters in Syndicate:
Donaldson, Lufkin & Jenrette Securities Corporation
Merrill Lynch, Pierce, Fenner & Smith Incorporated
Wertheim Schroder & Co. Incorporated
Merrill Lynch International Limited
J. Henry Schroder Wagg & Co. Limited
