PRUCO LIFE INSURANCE CO SINGLE PREMIUM VARIABLE ANNUITY ACCT
24F-2NT, 1998-03-31
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               Annual Notice of Securities Sold Pursuant to Rule  24F-2

                                UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION	
                             Washington, D.C. 20549

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


1.       Name and address of issuer:
          Pruco Life Single Premium Variable Annuity Account
         	213 Washington Street Newark, NJ 07102-2992


2.       The 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 issurer, check the box but do not list series or
         classes):
          (N/A)
3.      Investment Company Act File Number:
	         811-4383
         Securities Act File Number:
	         2-99616
4(a).   Last Day of fiscal year for which this Form is filed: 
	         December 31, 1997

4(b).   Check box if this Form is being filed late (i.e. more than 90 calendar
        days after the end of the issurer's fiscal year).(See Instructions 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 pursuant to section  24(f):			
						                                              	$_5,108,000___________
           (ii)  Aggregate price of securities redeemed or repurchased during
                 the fiscal year:
					                                              		$_50,448,000___________ 

           (iii) Aggregate price of securities redeemed or repurchased during 
                 any prior fiscal year ending no earlier than October 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):
                                                                            
                                                    =$_50,448,000______________ 
	          (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(iv) from Item 5(i)):
                                                                             
	                                                   $(__45,340,000____________)
	         (vii)  Multiplier for determining registration fee (See
                 instructions C.9):
			
                                                    X_____.00030303___________
        	(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 October 11, 1997, then 
      report the amount of securities (number of shares or other units) 
      deducted here:____0__________.  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:______0_________________.

 
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 of the 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: /S/ linda Dougherty             WITNESS: /S/  Mike Ostronic
Vice President of Accounting        Director of Accounting   
                  
Date____________________
*Please print the name and title of the signing 
 officer below the signature.
 



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