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SIGNATURE GRACE C. TORRES
TITLE TREASURER
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</TABLE>
To the Shareholders and Board of Directors of
Prudential Government Income Fund, Inc.
(2)
Report of Independent Accountants
To the Shareholders and Board of Directors of
Prudential Government Income Fund, Inc.
In planning and performing our audit of the financial
statements of Prudential Government Income Fund, Inc. (the
"Fund") for the year ended February 28, 1999, we considered
their 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 Fund 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 controls. Generally, controls 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 controls include the safeguarding of
assets against unauthorized acquisition, use or disposition.
Because of inherent limitations in internal control, errors
or fraud 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 one or more of the internal control components
does not reduce to a relatively low level the risk that
misstatements caused by error or fraud 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 and its operation, including controls for
safeguarding securities, that we consider to be material
weaknesses as defined above as of February 28, 1999.
This report is intended solely for the information and use
of management, the Board of Directors of the Fund and the
Securities and Exchange Commission.
PricewaterhouseCoopers LLP
New York, New York
April 14, 1999
For the year ended February 28, 1999
File number 811-3712
SUB-ITEM 77J
Reclassification of Capital Accounts
The Fund accounts for and reports distributions to
shareholders in accordance with the American Institute of
Certified Public Accountants' Statement of Position 93-2:
Determination, Disclosure, and financial Statement
Presentation of Income, Capital Gains, and Return of Capital
Distributions by Investment Companies. The effect for the
Series of applying this statement was to decrease paid-in
capital in excess of par by $1,357,129 and decrease
accumulated net realized losses on investments by $1,357,129
due to the expiration of capital loss carryforwards. Net
investment income, net realized gains and net assets were
not affected by this change.
For the fiscal year ended (a) 2/28/99
File number (c) 811-3712
SUB-ITEM 77M
Mergers
On January 22, 1999, Prudential Government Income Fund,
Inc. (The Registrant), acquired all the net assets of
Prudential Mortgage Income Fund, Inc. pursuant to a plan of
reorganization approved by Prudential Mortgage Income Fund,
Inc. shareholders on January 14, 1999. The reorganization
was approved by the Directors of the Registrant on August
26, 1998 but did not require the approval of the
Registrant's shareholders. The acquisition was accomplished
on January 22, 1999, by a tax-free exchange of Class A,
Class B, Class C and Class Z shares of Prudential Government
Income Fund, Inc. for the net assets of Prudential Mortgage
Income Fund, Inc.
