PRUCO LIFE INS CO OF NEW JERSEY SINGLE PREMIUM VAR ANN ACCT
24F-2NT, 1999-03-30
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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 of New Jersey Single Premium Variable Annuity Account
         213 Washington Street
         Newark , New Jersey 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 issuer, check the box but do not list series or classes): ( X )

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

     4(a).  Last Day of fiscal year for which this Form is filed:  December  31,
     1998

     4(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 pursuant
     to section 24(f): $ 2,492,884

     (ii)  Aggregate  price of  securities  redeemed or  repurchased  during the
     fiscal year: $ 11,753,485

     (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:
     $3,719,000

     (iv)  Total  available  redemption  credits  (add Items  5(ii) and  5(iii):
     =$15,472,485  (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)):
     $(12,979,601)

     (vii) Multiplier for determining  registration fee (See Instruction C.9): X
      .000278

     (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:

                                               ( X )    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)*__________________________
          Dennis G. Sullivan
          Vice President

Date____________________
                *Please print the name and title of the signing
                 officer below the signature.




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