PRUDENTIAL VARIABLE CONTRACT ACCOUNT 10
24F-2NT, 1998-03-31
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T:\flh\VCA10\24F-2
                                               
            U.S. SECURITIES AND EXCHANGE COMMISSION
                    Washington, D.C.  20549

                           FORM 24F-2
                Annual Notice of Securities Sold
                     Pursuant to Rule 24f-2

    Read instructions at end of Form before preparing Form.
                     Please print or type.



     1.   Name  and  address  of  issuer:   The
          Prudential Variable Contract Account-
          10,   100  Mulberry  Street,  Gateway
          Center Three, Newark, NJ 07102-4077.

     2.     Name of each series or class of securities for which
       this Form is filed (If the Form is being filed for all   series
       and classes of securities of the issuer, check the box but do
       not list series or classes):
                                                       
                                                       []
                                                       
     3.   Investment  Company Act File  Number:
          811-3421.
          Securities Act File Number:  2-76580.

     4(a).Last  day  of fiscal year  for  which
          this  notice  is filed: December  31,
          1997.
     
      (b).[  ]  Check box if this Form is being
          filed   late  (i.e.  more   than   90
          calendar  days after the end  of  the
          issuer's    fiscal    year).     (See
          Instruction A.2)
     
     Note:  If  the  Form is being filed  late,
          interest   must  be   paid   on   the
          registration fee due.
     
     4(c).[  ]  Check box if this is  the  last
          time  the issuer will be filing  this
          Form.
     
          5.   Calculation of registration fee:
     

         (i) Aggregate sale price of securities
             sold during the fiscal year in
                reliance    on   rule    24(f):
$130,555,810

         (ii)  Aggregate  price  of  securities
redeemed or
             repurchased during the fiscal year
                      (if          applicable):
$181,876,818

         iii)  Aggregate  price  of  securities
redeemed or
               repurchased  during  any   prior
fiscal
               year  ending  no  earlier   than
          December
              11,1995  that were not previously
          used
               to   reduce  registration   fees
          payable to
                       the          Commission.
          $-0-
          
        (iv)      Total available redemption credits
                 [add  items 5(ii) and 5(iii)].
        $(181,876,818)
        
         (v)  Net sales - If item 5(i)is greater
              than  Item 5 (iv) [subtract  item
         5(iv)
                    from       item       5(i).
         $
        (vi)      Redemption credits available for use
                in future years.
                 -if item 5(i)is less than item
        5(iv)
                 [subtract  item 5(i)from  item
        (5(iv)] $(51,321,008)
        
         (vii)   Multiplier   for   determining
     registration
               fee.   (See  instruction   C.9):
        X   .000295
        
      (viii)    Registration fee due [multiply item
               5(v) by item 5 (vii)] enter  "0"
      if
                  no      fee      is      due.
      =$-0-
      
      6.   Prepaid Shares
      
         If  the  response  to  item  5(i)  was
         determined  by          deducting   an
         amount   of   securities   that   were
         registered under the Securities Act of
         1933  pursuant  to rule  24e-2  as  in
         effect before December 11, 1997,  then
         report   the   amount  of   securities
         (number  of  shares  or  other  units)
         deducted  here: ___________. If  there
         is  a  number of shares or other units
         that  were registered pursuant to rule
         24e-2  remaining unsold at the end  of
         the fiscal year for which this form is
         filed  that are available for  use  by
         the  issuer  in  future fiscal  years,
         then  state that number here:    _____
         .
         
      7.   Interest due - if this Form is being filed
         more than 90 days after the end of the
          issuer's fiscal year (See Instruction
      D):  +$-0-
      
      8.   Total amount of the registration fee due
          plus  any interest due [line  5(viii)
      plus
                        line                7]:
      =$-0-
      9.   Date the registration fee and any interest
          payment  was sent to the Commission's
      lockbox
         depository:
      
         Method of Delivery:
      
                     [ ]  Wire Transfer
                     [ ]  Mail or other means
         



                           SIGNATURES

     This  report has been signed below by  the
     following persons on behalf of the  issuer
     and  in  the capacities and on  the  dates
     indicated.

       By   (Signature  and  Title)  /s/  Caren
Cunningham
                              Caren Cunningham
                              Secretary


     Date: March 30, 1998







































T:\flh\VCA10\24F-2cvrltr.doc
                THE PRUDENTIAL SERIES FUND, INC.
                       100 Mulberry Street
                     Gateway Three-9th Floor
                        Newark, NJ  07102
                                
                                
                                
                                
                                
                                        March
30, 1998



Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC  20549

     Re:  The Prudential Variable Contract
Account-10
          Registration No. 2-76580


Ladies and Gentlemen:

     Enclosed please find Form 24F-2 for the
above referenced Fund, for the fiscal period
ended December 31, 1997.  The enclosed is being
filed electronically via the EDGAR System.



                                        Yours
truly,

                                        /s/
Caren Cunningham____
                                        Caren
Cunningham

Secretary


Enclosure



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