FORM N-SAR
SEMI-ANNUAL REPORT
FOR REGISTERED INVESTMENT COMPANIES
Report for six month period ending: /
/ (a)
or fiscal year ending: 12 /
31 / 97 (b)
Is this a transmission report?: (Y/N) N
Is this an amendment to a previous filing? (Y/N) N
Those items or sub-items with a box after the item
number should be completed only if the answer has
changed from the previous filing on this form.
1. A. Registrant Name: The Prudential
Variable Contract Account - 24
B. File Number: 811- 05053
C. Telephone Number 9733671496
2. A. Street: 100 Mulberry Street - 9th Floor
B. City: Newark C. State: NJ D.
Zip Code 07102 Zip Ext: 4077
E. Foreign Country:
Foreign Postal Code:
3. Is this the first filing on this form by
Registrant? (Y/N) N
4. Is this the last filing on this form by
Registrant? (Y/N) N
5. Is Registrant a small business investment
company (SBIC)? (Y/N) N
[If answer is "Y" (Yes), complete only items 89
through
110].
6. Is Registrant a unit investment trust (UIT)?
(Y/N) Y
[If answer is "Y" (Yes), complete only items
111 through
132].
7. A. Is Registrant a series or multiple
portfolio company? (Y/N) N
[If answer is "N", go to item 8.]
B. How many separate series or portfolios
did Registrant
have at the end of the period?
UNIT INVESTMENT TRUSTS
111. A. Depositor Name: The Prudential
Insurance Company of America
B. File Number (If any):
C. City: Newark State: NJ
Zip Code: 07102
Zip Ext.:
Foreign Country:
Foreign Postal Code:
111. A. Depositor Name:
B. File Number (If any):
C. City: State:
Zip Code:
Zip Ext.:
Foreign Country:
Foreign Postal Code:
112. A. Sponsor Name:
B. File Number (If any):
C. City: State:
Zip Code:
Zip Ext.:
Foreign Country:
Foreign Postal Code:
112. A. Sponsor Name:
B. File Number (If any):
C. City: State:
Zip Code:
Zip Ext.:
Foreign Country:
Foreign Postal Code:
113. A. Trustee Name:
B. City: State:
Zip Code:
Zip Ext.:
Foreign Country:
Foreign Postal Code:
113. A. Trustee Name:
B. City: State:
Zip Code:
Zip Ext.:
Foreign Country:
Foreign Postal Code:
114. A. Principal Underwriter Name:
Prudential Investment Management Services LLC
B. File Number: 8-36540
C. City: Newark State: NJ Zip
Code: 07102
Zip Ext.: 2992
Foreign Country:
Foreign Postal Code:
114. A. Principal Underwriter Name:
B. File Number: 8-
C. City: State:
Zip Code:
Zip Ext.:
Foreign Country:
Foreign Postal Code:
115. A. Independent Public Accountant Name:
Price Waterhouse LLP
B. City: New York State: NY
Zip Code: 10039 Ext:
Zip Ext.:
Foreign Country:
Foreign Postal Code:
115. A. Independent Public Accountant Name:
B. City: State:
Zip Code:
Zip Ext.:
Foreign Country:
Foreign Postal Code:
116. Family of investment companies information:
A. Is Registrant part of a family of
investment
companies? (Y/N) Y
B. Identify the family in 10 letters:
Prudential
(NOTE: In filing this form, use
this identification
consistently for
all investment companies in
family. This
designation is for purposes of
this form only.)
117. A. Is Registrant a separate account of an
insurance
company? (Y/N) Y
If answer is "Y" (Yes), are any of the
following types of
contracts funded by the Registrant?:
B. Variable annuity contracts? (Y/N)
Y
C. Scheduled premium variable life
contracts? (Y/N) N
D. Flexible premium variable life
contracts? (Y/N) N
E. Other types of insurance products
registered under the
Securities Act of 1933? (Y/N) N
118. State the number of series existing at the end
of the period
that had securities registered under the
Securities Act of
1933: 1
119. State the number of new series for which
registration
statements under the Securities Act of 1933
became
effective during the period: -0-
120. State the total value of the portfolio
securities on the date
of deposit for the new series included in
item 119 ($000's
omitted) $ -0-
121. State the number of series for which a current
prospectus
was in existence at the end of the period.
1
122. State the number of existing series for which
additional
units were registered under the Securities
Act of 1933
during the current period. -0-
123. State the total value of the additional units
considered in
answering item 122 ($000's omitted) $
- -0-
124. State the total value of units of prior series
that were placed
in the portfolios of subsequent series
during the current
period (the value of these units is to be
measured on the
date they were placed in the subsequent
series) ($000's
omitted) $ -0-
125. State the total dollar amount of sales loads
collected
(before allowances to other brokers or
dealers) by
Registrant's principal underwriter and any
underwriter
which is an affiliated person of the
principal underwriter
during the current period solely from the
sale of units of all
series of Registrant ($000's omitted) $
- -0-
126. Of the amount shown in item 125, state the
total dollar
amount of sales loads collected from
secondary market
operations in Registrant's units (include
the sales loads, if
any, collected on units of a prior series
placed in the
portfolio of a subsequent series.) ($000's
omitted) $ -0-
Number of Total Assets Total Income
Series ($000's) Distributions
Investing omitted) ($000's omitted)
A. U.S. Treasury direct issue
B. U.S. Government agency
C. State and municipal tax-free
D. Public utility debt
E. Brokers or dealers debt of
debt of brokers' or dealers' parent
F. All other corporate intermed & long-
term debt
G. All other corporate short-term debt
H. Equity securities of brokers or dealers
or parents of brokers or dealers
I. Investment company equity securities
J. All other equity securities 1
1,047,773 -
K. Other securities
L. Total assets of all series of registrant
128. Is the timely payment of principal and
interest on any of
the portfolio securities held by any of
Registrant's series at
the end of the current period insured or
guaranteed by an
entity other than the issuer? (Y/N) Y
129. Is the issuer of any instrument covered in
item 128
delinquent or in default as to payment of
principal or
interest at the end of the current period?
(Y/N) N
130. In computations of NAV or offering price per
unit, is any
part of the value attributed to instruments
identified in item
129 derived from insurance or guarantees?
(Y/N) Y
131. Total expenses incurred by all series of
Registrant during
the current reporting period ($000's
omitted) $ 23,529
132. List the "811" (Investment Company Act of
1940)
registration number for all Series of
Registrant that are
being included in this filing:
811-3623 811-
811- 811-
811- 811-
811- 811-
811- 811-
811- 811-
811- 811-
811- 811-
811- 811-
811- 811-
811- 811-
811- 811-
811- 811-
811- 811-
811- 811-
811- 811-
811- 811-
811- 811-
811- 811-
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000811394
<NAME> VCA-24
<SUBACCOUNTS>
[NUMBER] 004
[NAME] CONSERVATIVE BALANCED
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-END> DEC-31-1997
<INVESTMENTS-AT-COST> 127,337,216
<INVESTMENTS-AT-VALUE> 129,204,878
<RECEIVABLES> 327,471
<ASSETS-OTHER> 0
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 129,532,349
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 0
<TOTAL-LIABILITIES> 0
<NET-ASSETS> 129,532,349
<DIVIDEND-INCOME> 5,715,818
<INTEREST-INCOME> 0
<OTHER-INCOME> 0
<EXPENSES-NET> 913,637
<NET-INVESTMENT-INCOME> 4,802,181
<CAPITAL GAINS DIST. RECEIVED> 13,853,234
<REALIZED-GAINS-CURRENT> 891,507
<APPREC-INCREASE-CURRENT> (5,133,944)
<NET-CHANGE-FROM-OPS> 559,744
<PURCHASE PAYMENTS AND TRANSFERS IN> 25,368,814
<WITHDRAWALS AND TRANSFERS OUT> (22,504,515)
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.> (40,348)
<OTHER EXPENSES> (16,349)
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER> (18,742)
<NET-CHANGE-IN-ASSETS> 17,201,838
<GROSS-ADVISORY-FEES> 913,637
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 913,637
<AVERAGE-NET-ASSETS> 0
<PER-SHARE-AUV-BEGIN> 2.24
<PER-SHARE-INV. INC.> 0.00
<PER-SHARE-EXPENSES.> 0.00
<PER-SHARE-GAIN-APPREC> 0.00
<PER-SHARE-DIVIDEND> 0.00
<PER-SHARE-DISTRIBUTIONS> 0.00
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-AUV-END> 2.52
<EXPENSE-RATIO> 0.00
<PORTFOLIO TURNOVER RATE> 0
<AVG COMMISSION RATE PER SHARE> 0.00
<NUMBER OF UNITS OUTSTANDING> 51,297,000
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
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<NAME> VCA-24
<SUBACCOUNTS>
[NUMBER] 002
[NAME] DIVERSIFIED BOND
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-END> DEC-31-1997
<INVESTMENTS-AT-COST> 42,460,616
<INVESTMENTS-AT-VALUE> 43,042,926
<RECEIVABLES> 107,678
<ASSETS-OTHER> 0
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 43,150,604
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 0
<TOTAL-LIABILITIES> 0
<NET-ASSETS> 43,150,604
<DIVIDEND-INCOME> 3,021,853
<INTEREST-INCOME> 0
<OTHER-INCOME> 0
<EXPENSES-NET> 312,664
<NET-INVESTMENT-INCOME> 2,709,189
<CAPITAL GAINS DIST. RECEIVED> 497,453
<REALIZED-GAINS-CURRENT> 406,767
<APPREC-INCREASE-CURRENT> (487,274)
<NET-CHANGE-FROM-OPS> 2,628,682
<PURCHASE PAYMENTS AND TRANSFERS IN> 18,584,881
<WITHDRAWALS AND TRANSFERS OUT> (21,015,014)
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.> (10,410)
<OTHER EXPENSES> (4,947)
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER> (428)
<NET-CHANGE-IN-ASSETS> 680,217
<GROSS-ADVISORY-FEES> 312,664
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 312,664
<AVERAGE-NET-ASSETS> 0
<PER-SHARE-AUV-BEGIN> 2.08
<PER-SHARE-INV. INC.> 0.00
<PER-SHARE-EXPENSES.> 0.00
<PER-SHARE-GAIN-APPREC> 0.00
<PER-SHARE-DIVIDEND> 0.00
<PER-SHARE-DISTRIBUTIONS> 0.00
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-AUV-END> 2.24
<EXPENSE-RATIO> 0.00
<PORTFOLIO TURNOVER RATE> 0
<AVG COMMISSION RATE PER SHARE> 0.00
<NUMBER OF UNITS OUTSTANDING> 19,114,000
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000811394
<NAME> VCA-24
<SUBACCOUNTS>
[NUMBER] 001
[NAME] EQUITY
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-END> DEC-31-1997
<INVESTMENTS-AT-COST> 412,513,044
<INVESTMENTS-AT-VALUE> 550,114,101
<RECEIVABLES> 796,244
<ASSETS-OTHER> 0
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 550,910,345
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 0
<TOTAL-LIABILITIES> 0
<NET-ASSETS> 550,910,345
<DIVIDEND-INCOME> 11,498,123
<INTEREST-INCOME> 0
<OTHER-INCOME> 0
<EXPENSES-NET> 3,667,562
<NET-INVESTMENT-INCOME> 7,830,561
<CAPITAL GAINS DIST. RECEIVED> 29,253,459
<REALIZED-GAINS-CURRENT> 8,178,090
<APPREC-INCREASE-CURRENT> 56,904,165
<NET-CHANGE-FROM-OPS> 72,912,816
<PURCHASE PAYMENTS AND TRANSFERS IN> 121,805,148
<WITHDRAWALS AND TRANSFERS OUT> (91,090,400)
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.> (117,988)
<OTHER EXPENSES> (23,487)
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER> 466,278
<NET-CHANGE-IN-ASSETS> 133,205,826
<GROSS-ADVISORY-FEES> 3,667,562
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 3,667,562
<AVERAGE-NET-ASSETS> 0
<PER-SHARE-AUV-BEGIN> 3.15
<PER-SHARE-INV. INC.> 0.00
<PER-SHARE-EXPENSES.> 0.00
<PER-SHARE-GAIN-APPREC> 0.00
<PER-SHARE-DIVIDEND> 0.00
<PER-SHARE-DISTRIBUTIONS> 0.00
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-AUV-END> 3.90
<EXPENSE-RATIO> 0.00
<PORTFOLIO TURNOVER RATE> 0
<AVG COMMISSION RATE PER SHARE> 0.00
<NUMBER OF UNITS OUTSTANDING> 141,162,000
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000811394
<NAME> VCA-24
<SUBACCOUNTS>
[NUMBER] 004
[NAME] CONSERVATIVE BALANCED
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-END> DEC-31-1997
<INVESTMENTS-AT-COST> 127,337,216
<INVESTMENTS-AT-VALUE> 129,204,878
<RECEIVABLES> 327,471
<ASSETS-OTHER> 0
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 129,532,349
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 0
<TOTAL-LIABILITIES> 0
<NET-ASSETS> 129,532,349
<DIVIDEND-INCOME> 5,715,818
<INTEREST-INCOME> 0
<OTHER-INCOME> 0
<EXPENSES-NET> 913,637
<NET-INVESTMENT-INCOME> 4,802,181
<CAPITAL GAINS DIST. RECEIVED> 13,853,234
<REALIZED-GAINS-CURRENT> 891,507
<APPREC-INCREASE-CURRENT> (5,133,944)
<NET-CHANGE-FROM-OPS> 559,744
<PURCHASE PAYMENTS AND TRANSFERS IN> 25,368,814
<WITHDRAWALS AND TRANSFERS OUT> (22,504,515)
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.> (40,348)
<OTHER EXPENSES> (16,349)
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER> (18,742)
<NET-CHANGE-IN-ASSETS> 17,201,838
<GROSS-ADVISORY-FEES> 913,637
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 913,637
<AVERAGE-NET-ASSETS> 0
<PER-SHARE-AUV-BEGIN> 2.24
<PER-SHARE-INV. INC.> 0.00
<PER-SHARE-EXPENSES.> 0.00
<PER-SHARE-GAIN-APPREC> 0.00
<PER-SHARE-DIVIDEND> 0.00
<PER-SHARE-DISTRIBUTIONS> 0.00
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-AUV-END> 2.52
<EXPENSE-RATIO> 0.00
<PORTFOLIO TURNOVER RATE> 0
<AVG COMMISSION RATE PER SHARE> 0.00
<NUMBER OF UNITS OUTSTANDING> 51,297,000
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000811394
<NAME> VCA-24
<SUBACCOUNTS>
[NUMBER] 006
[NAME] GLOBAL
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-END> DEC-31-1997
<INVESTMENTS-AT-COST> 64,720,667
<INVESTMENTS-AT-VALUE> 71,546,428
<RECEIVABLES> (637,853)
<ASSETS-OTHER> 0
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 70,908,575
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 0
<TOTAL-LIABILITIES> 0
<NET-ASSETS> 70,908,575
<DIVIDEND-INCOME> 870,194
<INTEREST-INCOME> 0
<OTHER-INCOME> 0
<EXPENSES-NET> 530,927
<NET-INVESTMENT-INCOME> 339,267
<CAPITAL GAINS DIST. RECEIVED> 3,395,524
<REALIZED-GAINS-CURRENT> 4,752,834
<APPREC-INCREASE-CURRENT> (4,891,363)
<NET-CHANGE-FROM-OPS> 200,738
<PURCHASE PAYMENTS AND TRANSFERS IN> 49,069,899
<WITHDRAWALS AND TRANSFERS OUT> (41,635,174)
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.> (8,545)
<OTHER EXPENSES> (7,118)
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER> 20,298
<NET-CHANGE-IN-ASSETS> 11,035,622
<GROSS-ADVISORY-FEES> 530,927
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 530,927
<AVERAGE-NET-ASSETS> 0
<PER-SHARE-AUV-BEGIN> 1.78
<PER-SHARE-INV. INC.> 0.00
<PER-SHARE-EXPENSES.> 0.00
<PER-SHARE-GAIN-APPREC> 0.00
<PER-SHARE-DIVIDEND> 0.00
<PER-SHARE-DISTRIBUTIONS> 0.00
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-AUV-END> 1.88
<EXPENSE-RATIO> 0.00
<PORTFOLIO TURNOVER RATE> 0
<AVG COMMISSION RATE PER SHARE> 0.00
<NUMBER OF UNITS OUTSTANDING> 37,576,000
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WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000811394
<NAME> VCA-24
<SUBACCOUNTS>
[NUMBER] 006
[NAME] GLOBAL
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-END> DEC-31-1997
<INVESTMENTS-AT-COST> 64,720,667
<INVESTMENTS-AT-VALUE> 71,546,428
<RECEIVABLES> (637,853)
<ASSETS-OTHER> 0
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 70,908,575
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 0
<TOTAL-LIABILITIES> 0
<NET-ASSETS> 70,908,575
<DIVIDEND-INCOME> 870,194
<INTEREST-INCOME> 0
<OTHER-INCOME> 0
<EXPENSES-NET> 530,927
<NET-INVESTMENT-INCOME> 339,267
<CAPITAL GAINS DIST. RECEIVED> 3,395,524
<REALIZED-GAINS-CURRENT> 4,752,834
<APPREC-INCREASE-CURRENT> (4,891,363)
<NET-CHANGE-FROM-OPS> 200,738
<PURCHASE PAYMENTS AND TRANSFERS IN> 49,069,899
<WITHDRAWALS AND TRANSFERS OUT> (41,635,174)
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.> (8,545)
<OTHER EXPENSES> (7,118)
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER> 20,298
<NET-CHANGE-IN-ASSETS> 11,035,622
<GROSS-ADVISORY-FEES> 530,927
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 530,927
<AVERAGE-NET-ASSETS> 0
<PER-SHARE-AUV-BEGIN> 1.78
<PER-SHARE-INV. INC.> 0.00
<PER-SHARE-EXPENSES.> 0.00
<PER-SHARE-GAIN-APPREC> 0.00
<PER-SHARE-DIVIDEND> 0.00
<PER-SHARE-DISTRIBUTIONS> 0.00
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-AUV-END> 1.88
<EXPENSE-RATIO> 0.00
<PORTFOLIO TURNOVER RATE> 0
<AVG COMMISSION RATE PER SHARE> 0.00
<NUMBER OF UNITS OUTSTANDING> 37,576,000
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000811394
<NAME> VCA-24
<SUBACCOUNTS>
[NUMBER] 006
[NAME] GOVERNMENT INCOME
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-END> DEC-31-1997
<INVESTMENTS-AT-COST> 27,074,860
<INVESTMENTS-AT-VALUE> 27,983,073
<RECEIVABLES> 86,485
<ASSETS-OTHER> 0
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 28,069,558
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 0
<TOTAL-LIABILITIES> 0
<NET-ASSETS> 28,069,558
<DIVIDEND-INCOME> 1,697,694
<INTEREST-INCOME> 0
<OTHER-INCOME> 0
<EXPENSES-NET> 190,627
<NET-INVESTMENT-INCOME> 1,507,067
<CAPITAL GAINS DIST. RECEIVED> 0
<REALIZED-GAINS-CURRENT> 68,047
<APPREC-INCREASE-CURRENT> 619,218
<NET-CHANGE-FROM-OPS> 2,194,332
<PURCHASE PAYMENTS AND TRANSFERS IN> 6,782,174
<WITHDRAWALS AND TRANSFERS OUT> (7,668,892)
<ANN. ADMIN. CHARGES DED. FROM ACC. ACCTS.> (5,815)
<OTHER EXPENSES> (3,428)
<NET INC./DEC. IN NET ASSETS FROM SURPLUS TRANSFER> (5,618)
<NET-CHANGE-IN-ASSETS> 1,292,753
<GROSS-ADVISORY-FEES> 190,627
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 190,627
<AVERAGE-NET-ASSETS> 0
<PER-SHARE-AUV-BEGIN> 1.49
<PER-SHARE-INV. INC.> 0.00
<PER-SHARE-EXPENSES.> 0.00
<PER-SHARE-GAIN-APPREC> 0.00
<PER-SHARE-DIVIDEND> 0.00
<PER-SHARE-DISTRIBUTIONS> 0.00
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-AUV-END> 1.63
<EXPENSE-RATIO> 0.00
<PORTFOLIO TURNOVER RATE> 0
<AVG COMMISSION RATE PER SHARE> 0.00
<NUMBER OF UNITS OUTSTANDING> 17,033,000
</TABLE>
February 18, 1998
To the Board of Directors of The Prudential Insurance
Company of America and the Contract Holders
of The Prudential Variable Contract Account - 24
In planning and performing our audit of the financial
statements of The Prudential Variable Contract Account -
24 of The Prudential Insurance Company of America (the
"Account") for the year ended December 31, 1997, 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 Account 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 control activities.
Generally, control activities 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 control activities include
the safeguarding of assets against unauthorized
acquisition, use or disposition.
Because of inherent limitations in internal control,
errors or irregularities 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 any specific
internal control components does not reduce to a
relatively low level the risk that errors or
irregularities 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, including control activities
for safeguarding securities, that we consider to be
material weaknesses as defined above as of December 31,
1997.
This report is intended solely for the information and
use of management of the Account and the Board of
Directors of The Prudential Insurance Company of America
and the Securities and Exchange Commission.
PRICE WATERHOUSE LLP
T:\flh\vca24nsarGT.doc
This report is signed on behalf of the Registrant
in the City of Newark and State of New Jersey on the
28th day of February, 1998.
The Prudential Variable Contract Account-24
Witness: /s/ Caren Cunningham______ By:
/s/ Grace Torres____
Caren Cunningham Grace Torres
Assistant Secretary Treasurer