PRUCO LIFE INSURANCE CO SINGLE PREMIUM VARIABLE LIFE ACCOUNT
NSAR-U, 2000-02-29
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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: 12/31/99   (b)


Is this a transition report?: (Y/N)   _N_

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

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

1.  A.  Registrant Name: Pruco Life Single Premium Variable Life Account
    B.  File Number: 811-4366
    C.  Telephone Number: 973-802-6000

2.  A.  Street:213 Washington Street
    B.  City: Newark
    C.  State: NJ
    D.  Zip Code:07102  Zip Ext:2992
    E.  Foreign Country:               Foreign Postal Code:

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

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_

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)   _N_
        (If answer is "N" (No), go to item 8.)

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

SCREEN NUMBER:  01      PAGE NUMBER: 01

<PAGE>

For period ending 12/31/99              If filing more than one
File number 811-4366                    Page 2, "X": ____


C. List the name of each series or portfolio and give a consecutive number to
each series or portfolio starting with the number 1. USE THE SAME NUMERICAL
DESIGNATION FOR EACH SERIES OR PORTFOLIO IN THE SERIES INFORMATION BLOCK IN THE
TOP RIGHT CORNER OF THE SCREENS SUBMITTED THIS FILING AND IN ALL SUBSEQUENT
FILINGS ON THIS FORM. THIS INFORMATION IS REQUIRED EACH TIME THE FORM IS FILED.


                                                            Is this the
 Series                                                     last filing
 Number     Series Name                                     for this series?
 ------     -----------                                     ----------------
   1                                                              (Y/N)



SCREEN NUMBER:  02      PAGE NUMBER: 02
(NOTE: See item D(8) of the general instructions to the form for information on
how to complete the form for series companies.)

<PAGE>

For period ending 12/31/99                    If filing more than one
File number 811-4366                          Page 47, "X": ____

UNIT INVESTMENT TRUSTS
111.* A.  Depositor Name:  Pruco Life 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:  ____________




SCREEN NUMBER: 55       PAGE NUMBER: 47

<PAGE>

For period ending 12/31/99              If filing more than one
File number 811-4366                    Page 48, "X": ____


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:  Pruco Securities Corporation
 *   B.  File Number: 8-16402
     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:  PRICEWATERHOUSECOOPERS, LLP
 *   B.  City:  New York     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:  ____________




SCREEN NUMBER: 56       PAGE NUMBER: 48

<PAGE>

For period ending 12/31/99              If filing more than one
File number 811-4366                   Page 49, "X": ____


116. 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):            _N_

     C.  Scheduled premium variable life contracts:   _N_

     D.  Flexible premium variable life contracts:    _Y_

     E   Other types of insurance products registered under the Securities Acts
         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  0

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 omitted) __________

121.  State the number of series for which a current prospectus was in existence
 *    at the end of the period    0

122.  State the number of existing series for which additional units were
      registered under the Securities Act of 1933 during the period    1

SCREEN NUMBER: 57       PAGE NUMBER: 49

<PAGE>

For period ending 12/31/99              If filing more than one
File number 811-4366                    Page 50, "X": ____

123.  State the total value of the additional units considered in answering item
 *    122 ($000's omitted) $ (33,278)

124.  State the total value of units 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)  $000

125.  State the total dollar amount of sales loads collected (before
 *    reallowances 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)  $000

126.  Of the amounts 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)  $000

127.  List opposite the appropriate description below the number of
      series whose portfolios are invested primarily (based upon a
      percentage of NAV) in each type of security shown, the aggregate
      total assets at market value as of a date at or near the end of
      the current period of each such group of series and the total
      income distributions made by each such group of series during the
      current period (excluding distributions of realized gains, if any):

                                    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 or
    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     1             300,779
K.  K.  Other securities
L.  Total assets of all series of   1             300,779
    registrant



SCREEN NUMBER: 58       PAGE NUMBER:50

<PAGE>

For period ending 12/31/99              If filing more than one
File number 811-4366                    Page 51, "X": ____

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)  ______________

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)   $3,365


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


                811-4366         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-



SCREEN NUMBER: 59       PAGE NUMBER:51

<PAGE>

This report is signed on behalf of the registrant in the City of Newark and
State of New Jersey on the 25th day of February, 2000.


PRUCO LIFE INSURANCE COMPANY OF NEW JERSEY


BY:  /S/ Dennis G. Sullivan        WITNESS: /S/ William Sues

         Dennis G. Sullivan                     William Sues
         Vice President                         Director, Separate Accounts



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