PRUCO LIFE INS CO OF NEW JERSEY SINGLE PREMIUM VAR ANN ACCT
24F-2NT, 1997-02-28
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U.S. 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 Insurance Company of New Jersey 
	Pruco Life of New Jersey Single Premium Variable Annuity Account
	213 Washington Street
	Newark, New Jersey 07102

2.   Name of each series or class of funds for which this notice is filed:

	N/A

3.   Investment Company Act File Number:
	811-4397
      Securities Act File Number:
	2-99916

4.   Last Day of fiscal year for which this noticed is filed: 
	December 31, 1996


5.  Check box if this notice is being filed more than 180 days after the 
close of the issuer's fiscal year for purposes of reporting securities sold 
after the close of the fiscal year but before termination of the issuer's 
24f-2 declaration:                          [   ]	

6.   Date of Termination of issuer's declaration under rule 24f-2(a)(1), 
If applicable (see instruction a.6):  
                            N/A

7. Number and amount of securities of the same class or series which had been
 registered under the Securities Act of 1933 other than pursuant to Rule
 24f-2 in a prior fiscal year, but which remained unsold at the beginning of
 the fiscal year: 			              
								-0-	
			
8.   Number and amount of securities registered during the fiscal year other 
than pursuant to rule 24f-2.
						 			- 0 -	

9.   Number and aggregate sale price of securities sold during the fiscal year:
				Sale price 			$  1,205,000
				Number of shares	                     82,326

10.  Number and aggregate sale price of securities sold during the fiscal year 
in reliance upon registration pursuant to rule 24f-2:
				Sale Price			$  1,205,000
				Number of shares         82,326                      						


11.  Number and aggregate sale price of securities issued during the fiscal year
 in connection with dividend reinvestment plans, if applicable.               
								-0-
12.  Calculation of registration fee:                                    
	(I) 	Aggregate sale price of securities sold during the fiscal year in reliance
 on rule 24f-2 (from Item 10).  			
								$  1,205,000
                                                   
	(II)	Aggregate price of shares issued in connection with the dividend 
reinvestment plans (from Item 11, If applicable):  		
								-0-
		(III)	Aggregate price of shares redeemed or repurchased during the fiscal year
 		(if applicable):
								$ 4,040,000
	(IV) 	Aggregate price of shares redeemed or repurchased and previously applied
 as a reduction to filing fees pursuant to rule 24e-2 (If applicable):          
									-0-
	(V)	     	Net aggregate price of securities sold and issued during the fiscal 
year in reliance in rule 24f-2 line (I) plus line (ii) less line (iii) plus line
 (iv) (If applicable):                               		 							$ 0

	(VI)	Multiplier prescribed by Section 6(b) of the Securities Act of 1933 or 
other applicable law or regulation (see instruction c.6):
									1/3300

	(VII)	Fee due line (I) or line (v) multiplied by line (VI):
								-0-

Instructions: Issuers should complete lines (ii), (iii), (iv), and (v) only if 
the form is being filed within 60 days after the close of the issuer's fiscal 
year.  See instruction c.3.

13.  Check box if fees are being remitted to the Commission's lockbox depository
 as described in section 3a of the Commission's Rules of informal and other 
Procedures (17 CFR 202.3a).
								[  ]				

Dates of mailing or wire of filing fees to Commission's lockbox depository:
                                                                           
Signatures 

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

By:  /s/ Linda Dougherty                   
          Linda  Dougherty                             
          Vice President & Comptroller        

Date: __02/27/97____________     



					SHEA & GARDNER
1800 Massachusetts Avenue, N.W.
Washington, D.C. 20036
(202) 828-2000


								   February 25,1997	


Pruco Life Insurance Company of New Jersey
Pruco Life of New Jersey
Single Premium Variable Annuity Account
213 Washington Street
Newark, New Jersey 07102

	Re:	Registration No. 2-99916

Ladies and Gentlemen:

	We have served as counsel to Pruco Life Insurance Company of New Jersey (the 
"Company") and to Pruco Life Insurance Company of New Jersey Single Premium 
Variable Annuity Account (the "Account") in connection with the registration
with the Securities and Exchange Commission of an indefinite number of 
securities (specifically variable annuity contracts) pursuant to Rule 24f-2 
under the Investment Company Act of 1940, as amended.  The Company and the 
Account are preparing to file a Rule 24f-2 Notice with the Commission pursuant
to which the registration of $1,205,000 worth of such securities issued
during the year ended December 31, 1996 is made definite.

	Based on our examination of the relevant documents contained in the Account's
 registration statement, and assuming that the variable annuity contracts 
were issued in accordance with the terms described in that registration 
statement, that the Account received payment for the contracts, and that the
appropriate action was taken to qualify the sale of the variable annuity 
contracts under applicable state laws, we are of the opinion that the 
variable annuity contracts are valid, legal and binding obligations of the 
Account in accordance with their terms and are nonassessable.


	We consent to the filing of this opinion, in connection with the Rule 24f-2 
Notice, with the Securities and Exchange Commission.


Very truly yours,      

SHEA & GARDNER         




By: _/S/ Christopher E. Palmer
Christopher E. Palmer  
CEP:mlp



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