PRUDENTIAL UNIT TRUSTS INSURED MULTISTATE TAX EXEMPT SERI 23, 497J, 1994-12-05

PRUDENTIAL UNIT TRUSTS INSURED MULTISTATE TAX EXEMPT SERI 23
497J, 1994-12-05

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                              Rule 497(j)
                              Registration No. 33-13145


Pursuant to Rule 497(j) promulgated under the Securities Act of
1933, the Registrant, Prudential Unit Trusts, Insured Multistate
Tax-Exempt Series 23, hereby certifies as follows:

1)   the form of prospectus that would have been filed under
     paragraph (b) of Rule 497 does not differ from that con-
     tained in the most recent amendment to the registration
     statement, and

2)   the text of the said amendment to the registration statement
     has been filed electronically.

                         PRUDENTIAL UNIT TRUSTS, 
                         Insured Multistate Tax-Exempt Series 23

                         By: Prudential Securities Incorporated
                                  (Depositor)


                              Kenneth Swankie
                              Kenneth Swankie
                              Authorized Signatory