<PAGE> PAGE 1
000 A000000 06/30/99
000 C000000 0000080946
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0.a
000 J000000 A
001 A000000 PRUDENTIAL'S GIBRALTAR FUND, INC.
001 B000000 811-1660
001 C000000 9733671388
002 A000000 100 MULBERRY STREET,GC3, 9TH FLOOR
002 B000000 NEWARK
002 C000000 NJ
002 D010000 07102
002 D020000 4077
003 000000 N
004 000000 N
005 000000 N
006 000000 N
007 A000000 N
007 B000000 0
007 C010100 1
007 C010200 2
007 C010300 3
007 C010400 4
007 C010500 5
007 C010600 6
007 C010700 7
007 C010800 8
007 C010900 9
007 C011000 10
008 A000001 THE PRUDENTIAL INSURANCE COMPANY OF AMERICA
008 B000001 A
008 C000001 801-12484
008 D010001 NEWARK
008 D020001 NJ
008 D030001 07102
008 D040001 3777
008 A000002 THE PRUDENTIAL INVESTMENT CORPORATION
008 B000002 S
008 C000002 801-22808
008 D010002 NEWARK
008 D020002 NJ
008 D030002 07102
008 D040002 4077
011 A000001 PRUDENTIAL INVESTMENT MANAGEMENT SERVICES LLC
011 B000001 8-36540
011 C010001 NEWARK
011 C020001 NJ
<PAGE> PAGE 2
011 C030001 07102
011 C040001 2992
012 A000001 THE PRUDENTIAL INSURANCE COMPANY OF AMERICA
012 B000001 84-0000000
012 C010001 NEWARK
012 C020001 NJ
012 C030001 07102
012 C040001 3777
013 A000001 PRICEWATERHOUSECOOPERS LLP
013 B010001 NY
013 B020001 NY
013 B030001 10036
014 A000001 PRUDENTIAL SECURITIES INC.
014 B000001 8-27154
014 A000002 PRUCO SECURITIES CORP.
014 B000002 8-16402
014 A000003 PRUDENTIAL ASSET SALES & SYNDICATIONS, INC.
014 B000003 8-32470
014 A000004 THE PRUDENTIAL INSURANCE COMPANY OF AMERICA
014 B000004 8-13881
015 A000001 INVESTORS FIDUCIARY TRUST COMPANY
015 B000001 C
015 C010001 KANSAS CITY
015 C020001 MO
015 C030001 64105
015 E010001 X
018 000000 Y
019 A000000 Y
019 B000000 108
019 C000000 PRUDENTIAL
020 A000001 SOUNDVIEW FINANCIAL GROUP, INC.
020 B000001 13-2998183
020 C000001 27
020 A000002 MONTGOMERY SECURITIES
020 B000002 94-1701676
020 C000002 22
020 A000003 BERNSTEIN <SANFORD C.> & CO., INC.
020 B000003 13-2625874
020 C000003 20
020 A000004 GERARD KLAUER MATTISON & CO., INC.
020 B000004 13-3459853
020 C000004 19
020 A000005 PAINEWEBBER INCORPORATED
020 B000005 13-2638166
020 C000005 16
020 A000006 MORGAN STANLEY DEAN WITTER & CO.
020 B000006 13-2655998
020 C000006 14
020 A000007 FURMAN SELZ LLC
020 B000007 13-3856626
020 C000007 11
<PAGE> PAGE 3
020 A000008 GOLDMAN SACHS & CO.
020 B000008 13-5108880
020 C000008 10
020 A000009 WARBURG DILLON READ LLC
020 B000009 13 3340045
020 C000009 10
020 A000010 ABEL NOSER CORP.
020 B000010 13-2833083
020 C000010 9
021 000000 248
022 A000001 LEHMAN BROTHERS, INC.
022 B000001 13-2501865
022 C000001 330744
022 D000001 2700
022 A000002 GOLDMAN, SACHS & CO.
022 B000002 13-5108880
022 C000002 198117
022 D000002 2684
022 A000003 MORGAN (J.P.) SECURITIES INC.
022 B000003 13-3224016
022 C000003 167102
022 D000003 4035
022 A000004 CHASE SECURITIES INC.
022 B000004 13-3112953
022 C000004 54368
022 D000004 0
022 A000005 BANK OF AMERICA NT & SA
022 B000005 94-1687665
022 C000005 44226
022 D000005 0
022 A000006 MORGAN STANLEY DEAN WITTER & CO.
022 B000006 13-2655998
022 C000006 43536
022 D000006 0
022 A000007 MERRILL LYNCH, PIERCE, FENNER & SMITH, INC.
022 B000007 13-5674085
022 C000007 41482
022 D000007 0
022 A000008 CREDIT SUISSE FIRST BOSTON CORP.
022 B000008 13-5659485
022 C000008 31699
022 D000008 2604
022 A000009 DAIN BOSWORTH
022 C000009 19168
022 D000009 0
022 A000010 BANK OF MONTREAL
022 C000010 19000
022 D000010 0
023 C000000 954809
023 D000000 20232
024 000000 N
<PAGE> PAGE 4
025 A000001 DELETE
025 D000001 0
025 D000002 0
025 D000003 0
025 D000004 0
025 D000005 0
025 D000006 0
025 D000007 0
025 D000008 0
026 A000000 N
026 B000000 Y
026 C000000 Y
026 D000000 Y
026 E000000 Y
026 F000000 Y
026 G010000 N
026 G020000 N
026 H000000 N
027 000000 Y
028 A010000 0
028 A020000 0
028 A030000 0
028 A040000 0
028 B010000 0
028 B020000 0
028 B030000 0
028 B040000 0
028 C010000 0
028 C020000 0
028 C030000 0
028 C040000 15686
028 D010000 0
028 D020000 0
028 D030000 0
028 D040000 0
028 E010000 0
028 E020000 0
028 E030000 0
028 E040000 5444
028 F010000 0
028 F020000 0
028 F030000 0
028 F040000 4987
028 G010000 0
028 G020000 0
028 G030000 0
028 G040000 26117
028 H000000 0
029 000000 N
030 A000000 0
030 B000000 0.00
<PAGE> PAGE 5
030 C000000 0.00
031 A000000 0
031 B000000 0
032 000000 0
033 000000 0
034 000000 N
035 000000 0
036 B000000 0
037 000000 N
038 000000 0
039 000000 N
040 000000 N
042 A000000 0
042 B000000 0
042 C000000 0
042 D000000 0
042 E000000 0
042 F000000 0
042 G000000 0
042 H000000 0
043 000000 0
044 000000 0
045 000000 Y
046 000000 N
047 000000 Y
048 000000 0.125
048 A010000 0
048 A020000 0.000
048 B010000 0
048 B020000 0.000
048 C010000 0
048 C020000 0.000
048 D010000 0
048 D020000 0.000
048 E010000 0
048 E020000 0.000
048 F010000 0
048 F020000 0.000
048 G010000 0
048 G020000 0.000
048 H010000 0
048 H020000 0.000
048 I010000 0
048 I020000 0.000
048 J010000 0
048 J020000 0.000
048 K010000 0
048 K020000 0.000
049 000000 N
050 000000 N
051 000000 N
<PAGE> PAGE 6
052 000000 N
053 A000000 N
054 A000000 Y
054 B000000 Y
054 C000000 Y
054 D000000 Y
054 E000000 Y
054 F000000 Y
054 G000000 Y
054 H000000 Y
054 I000000 N
054 J000000 Y
054 K000000 Y
054 L000000 N
054 M000000 N
054 N000000 Y
054 O000000 N
055 A000000 Y
055 B000000 N
056 000000 Y
057 000000 N
058 A000000 N
059 000000 Y
060 A000000 Y
060 B000000 Y
061 000000 0
062 A000000 N
062 B000000 0.0
062 C000000 0.0
062 D000000 0.0
062 E000000 0.0
062 F000000 0.0
062 G000000 0.0
062 H000000 0.0
062 I000000 0.0
062 J000000 0.0
062 K000000 0.0
062 L000000 0.0
062 M000000 0.0
062 N000000 0.0
062 O000000 0.0
062 P000000 0.0
062 Q000000 0.0
062 R000000 0.0
063 A000000 0
063 B000000 0.0
066 A000000 Y
066 B000000 N
066 C000000 N
066 D000000 Y
066 E000000 N
<PAGE> PAGE 7
066 F000000 N
066 G000000 N
067 000000 N
068 A000000 N
068 B000000 N
069 000000 N
070 A010000 Y
070 A020000 Y
070 B010000 N
070 B020000 N
070 C010000 N
070 C020000 N
070 D010000 N
070 D020000 N
070 E010000 N
070 E020000 N
070 F010000 N
070 F020000 N
070 G010000 N
070 G020000 N
070 H010000 N
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 Y
070 J020000 N
070 K010000 N
070 K020000 N
070 L010000 Y
070 L020000 N
070 M010000 N
070 M020000 N
070 N010000 Y
070 N020000 N
070 O010000 N
070 O020000 N
070 P010000 Y
070 P020000 N
070 Q010000 N
070 Q020000 N
070 R010000 N
070 R020000 N
071 A000000 96324
071 B000000 118462
071 C000000 368846
071 D000000 26
072 A000000 6
072 B000000 226
072 C000000 1224
072 D000000 0
072 E000000 0
<PAGE> PAGE 8
072 F000000 234
072 G000000 0
072 H000000 0
072 I000000 0
072 J000000 1
072 K000000 0
072 L000000 0
072 M000000 4
072 N000000 0
072 O000000 0
072 P000000 0
072 Q000000 0
072 R000000 0
072 S000000 0
072 T000000 0
072 U000000 0
072 V000000 0
072 W000000 0
072 X000000 239
072 Y000000 0
072 Z000000 1211
072AA000000 37145
072BB000000 8635
072CC010000 20727
072CC020000 0
072DD010000 0
072DD020000 0
072EE000000 0
073 A010000 0.0000
073 A020000 0.0000
073 B000000 0.0000
073 C000000 0.0000
074 A000000 8
074 B000000 1044
074 C000000 0
074 D000000 0
074 E000000 0
074 F000000 384763
074 G000000 0
074 H000000 0
074 I000000 0
074 J000000 4927
074 K000000 0
074 L000000 199
074 M000000 0
074 N000000 390941
074 O000000 3926
074 P000000 118
074 Q000000 0
074 R010000 0
074 R020000 0
<PAGE> PAGE 9
074 R030000 0
074 R040000 59
074 S000000 0
074 T000000 386838
074 U010000 27193
074 U020000 0
074 V010000 14.23
074 V020000 0.00
074 W000000 0.0000
074 X000000 3
074 Y000000 0
075 A000000 0
075 B000000 377988
076 000000 0.00
077 A000000 Y
077 B000000 N
077 C000000 N
077 D000000 N
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 N
077 J000000 N
077 K000000 N
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 Y
077 P000000 N
077 Q010000 Y
077 Q020000 N
077 Q030000 N
078 000000 N
080 C000000 0
081 B000000 0
082 B000000 0
083 B000000 0
084 B000000 0
086 A010000 0
086 A020000 0
086 B010000 0
086 B020000 0
086 C010000 0
086 C020000 0
086 D010000 0
086 D020000 0
086 E010000 0
086 E020000 0
086 F010000 0
086 F020000 0
<PAGE> PAGE 10
SIGNATURE GRACE C. TORRES
TITLE TREASURER
To the Shareholders and Board of Directors of
Prudential's Gibraltar Fund, Inc.
(2)
Report of Independent Accountants
To the Shareholders and Board of Directors of
Prudential's Gibraltar Fund, Inc.
In planning and performing our audit of the
financial statements of Prudential's
Gibraltar Fund, Inc. (the "Fund") for the
year ended December 31, 1999, we considered
its 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 December
31, 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
February 23, 2000
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000080946
<NAME> PRUDENTIAL GIBRALTAR FUND
<SERIES>
<NUMBER> 001
<NAME> PRUDENTIAL GIBRALTAR FUND
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> JAN-01-1999
<PERIOD-END> DEC-31-1999
<INVESTMENTS-AT-COST> 284,957,735
<INVESTMENTS-AT-VALUE> 451,283,532
<RECEIVABLES> 763,603
<ASSETS-OTHER> 0
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 452,047,135
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 757,684
<TOTAL-LIABILITIES> 757,684
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 266,073,227
<SHARES-COMMON-STOCK> 28,806,311
<SHARES-COMMON-PRIOR> 29,156,060
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 18,890,427
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 166,325,797
<NET-ASSETS> 451,289,451
<DIVIDEND-INCOME> 2,325,435
<INTEREST-INCOME> 573,151
<OTHER-INCOME> 0
<EXPENSES-NET> 488,336
<NET-INVESTMENT-INCOME> 2,410,250
<REALIZED-GAINS-CURRENT> 48,396,443
<APPREC-INCREASE-CURRENT> 79,517,050
<NET-CHANGE-FROM-OPS> 130,323,743
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 130,323,743
<DISTRIBUTIONS-OF-GAINS> (35,800,340)
<DISTRIBUTIONS-OTHER> (2,491,343)
<NUMBER-OF-SHARES-SOLD> 36,911,543
<NUMBER-OF-SHARES-REDEEMED> (40,160,866)
<SHARES-REINVESTED> 0
<NET-CHANGE-IN-ASSETS> 219,106,480
<ACCUMULATED-NII-PRIOR> 1,292,438
<ACCUMULATED-GAINS-PRIOR> 34,803,926
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 480,403
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 486,769
<AVERAGE-NET-ASSETS> 0
<PER-SHARE-NAV-BEGIN> 12.43
<PER-SHARE-NII> 0.10
<PER-SHARE-GAIN-APPREC> 4.57
<PER-SHARE-DIVIDEND> (0.09)
<PER-SHARE-DISTRIBUTIONS> (1.34)
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 15.67
<EXPENSE-RATIO> 0.13
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0.00
</TABLE>
