<PAGE> PAGE 1
000 B000000 05/31/96
000 C000000 0000816753
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 GLOBAL NATURAL RESOURCES FUND,INC.
001 B000000 811-5206
001 C000000 2122142188
002 A000000 199 WATER STREET
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10292
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 INVESTMENT CORPORATION
008 B000001 S
008 C000001 801-22808
008 D010001 NEWARK
008 D020001 NJ
008 D030001 07101
008 A000002 PRUDENTIAL MUTUAL FUND MANAGEMENT, INC.
008 B000002 A
008 C000002 801-31104
008 D010002 NEW YORK
008 D020002 NY
008 D030002 10292
011 A000001 PRUDENTIAL SECURITIES, INC.
011 B000001 8-27154
011 C010001 NEW YORK
011 C020001 NY
011 C030001 10292
011 A000002 PRUDENTIAL MUTUAL FUND DISTRIBUTORS, INC.
011 B000002 8-38739
<PAGE> PAGE 2
011 C010002 NEW YORK
011 C020002 NY
011 C030002 10292
012 A000001 PRUDENTIAL MUTUAL FUND SERVICES, INC.
012 B000001 85-4110019
012 C010001 EDISON
012 C020001 NJ
012 C030001 08837
013 A000001 PRICE WATERHOUSE, LLP
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10036
014 A000001 PRUDENTIAL SECURITIES INCORPORATED
014 B000001 8-27154
014 A000002 PRUCO SECURITIES CORPORATION
014 B000002 8-16402
014 A000003 PRUDENTIAL MUTUAL FUND DISTRIBUTORS, INC.
014 B000003 8-38739
015 A000001 STATE STREET BANK & TRUST COMPANY
015 B000001 C
015 C010001 NORTH QUINCY
015 C020001 MA
015 C030001 02205
015 E010001 X
015 A000002 MORGAN GUARANTY TRUST COMPANY
015 B000002 S
015 C010002 MONTE TITOLO
015 D010002 ITALY
015 E040002 X
015 A000003 GIROCREDIT BANK
015 B000003 S
015 C010003 VIENNA
015 D010003 AUSTRIA
015 E040003 X
015 A000004 BANQUE PARIBAS
015 B000004 S
015 C010004 FRANCE
015 D010004 FRANCE
015 E040004 X
015 A000005 CANADA TRUSTCO MORTGAGE COMPANY.
015 B000005 S
015 C010005 ONTARIO
015 D010005 CANADA
015 E040005 X
015 A000006 DEN DANSKE BANK
015 B000006 S
015 C010006 COPENHAGEN
015 D010006 DENMARK
015 E040006 X
015 A000007 MERITA BANK LIMITED
015 B000007 S
<PAGE> PAGE 3
015 C010007 HELSINKI
015 D010007 FINLAND
015 E040007 X
015 A000008 GENERALE BANK
015 B000008 S
015 C010008 BELGIUM
015 D010008 BELGIUM
015 E040008 X
015 A000009 DRESDNER BANK AG
015 B000009 S
015 C010009 FRANKFURT
015 D010009 GERMANY
015 E040009 X
015 A000010 STANDARD CHARTERED BANK
015 B000010 S
015 C010010 THE LANDMARK
015 D010010 HONG KONG
015 E040010 X
015 A000011 UNION BANK OF SWITZERLAND
015 B000011 S
015 C010011 ZURICH
015 D010011 SWITZERLAND
015 E040011 X
015 A000012 SUMITOMO TRUST & BANKING CO., LTD.
015 B000012 S
015 C010012 TOKYO
015 D010012 JAPAN
015 E040012 X
015 A000013 SEOULBANK
015 B000013 S
015 C010013 SEOUL
015 D010013 KOREA
015 E040013 X
015 A000014 STANDARD CHARTERED BANK MAYLASIA BERHAD
015 B000014 S
015 C010014 KUALA LUMPUR
015 D010014 MALAYSIA
015 E040014 X
015 A000015 CITIBANK MEXICO, N.A.
015 B000015 S
015 C010015 MEXICO
015 D010015 MEXICO
015 E040015 X
015 A000016 MEESPIERSON N.V.
015 B000016 S
015 C010016 AMSTERDAM
015 D010016 NETHERLANDS
015 E040016 X
015 A000017 WESTPAC BANKING CORPORATION
015 B000017 S
015 C010017 AUSTRALIA
<PAGE> PAGE 4
015 D010017 AUSTRALIA
015 E040017 X
015 A000018 CHRISTIANIA BANK OG KREDITKASSE
015 B000018 S
015 C010018 OSLO
015 D010018 NORWAY
015 E040018 X
015 A000019 BANCO COMERCIAL PORTUGUES
015 B000019 S
015 C010019 LISBOA
015 D010019 PORTUGAL
015 E040019 X
015 A000020 THE DEVELOPMENT BANK OF SINGAPORE LTD.
015 B000020 S
015 C010020 CLIFFORD CENTRE
015 D010020 SINGAPORE
015 E040020 X
015 A000021 BANCO SANTANDER, S.A.
015 B000021 S
015 C010021 MADRID
015 D010021 SPAIN
015 E040021 X
015 A000022 SKANDINAVISKA ENSKILDA BANKEN
015 B000022 S
015 C010022 STOCKHOLM
015 D010022 SWEDEN
015 E040022 X
015 A000023 BANK OF IRELAND
015 B000023 S
015 C010023 DUBLIN
015 D010023 IRELAND
015 E040023 X
015 A000024 ANZ BANKING GROUP (NEW ZEALAND) LIMITED
015 B000024 S
015 C010024 NEW ZEALAND
015 D010024 NEW ZEALAND
015 E040024 X
015 A000025 STANDARD CHARTERED BANK
015 B000025 S
015 C010025 THAILAND
015 D010025 THAILAND
015 E040025 X
015 A000026 STATE STREET BANK AND TRUST COMPANY
015 B000026 S
015 C010026 UNITED KINGDOM
015 D010026 UNITED KINGDOM
015 E040026 X
015 A000027 CESKOCLOVENSKA ONCHODNI
015 B000027 S
015 C010027 STREDISKO CENNYCH PA
015 D010027 CZECH REPUBLIC
<PAGE> PAGE 5
015 E040027 X
015 A000028 CITIBANK, N.A.
015 B000028 S
015 C010028 ARGENTINA
015 D010028 ARGENTINA
015 E040028 X
015 A000029 CITIBANK, N.A.
015 B000029 S
015 C010029 BRAZIL
015 D010029 BRAZIL
015 E040029 X
015 A000030 CITBANK, N.A.
015 B000030 S
015 C010030 CHILE
015 D010030 CHILE
015 E040030 X
015 A000031 THE HONGKONG AND SHANGHAI BANKING CORP. LTD.
015 B000031 S
015 C010031 SHANGHAI
015 D010031 CHINA
015 E040031 X
015 A000032 CITITRUST COLUMBIA S.A. SOCIEDAD FIDUCIARIA
015 B000032 S
015 C010032 COLUMBIA
015 D010032 COLUMBIA
015 E040032 X
015 A000033 NATIONAL BANK OF GREECE S.A.
015 B000033 S
015 C010033 GREECE
015 D010033 GREECE
015 E040033 X
015 A000034 CITIBANK BUDAPEST RT.
015 B000034 S
015 C010034 BUDAPEST
015 D010034 HUNGARY
015 E040034 X
015 A000035 STANDARD CHARTERED BANK
015 B000035 S
015 C010035 INDONESIA
015 D010035 INDONESIA
015 E040035 X
015 A000036 BANK HAPOALIM B.M.
015 B000036 S
015 C010036 ISRAEL
015 D010036 ISRAEL
015 E040036 X
015 A000037 THE DAIWA BANK, LIMITED
015 B000037 S
015 C010037 JAPAN
015 D010037 JAPAN
015 E040037 X
<PAGE> PAGE 6
015 A000038 DEUTSCHE BANK AG
015 B000038 S
015 C010038 PAKISTAN
015 D010038 PAKISTAN
015 E040038 X
015 A000039 CITIBANK, N.A.
015 B000039 S
015 C010039 PERU
015 D010039 PERU
015 E040039 X
015 A000040 STANDARD CHARTERED BANK
015 B000040 S
015 C010040 PHILLIPINES
015 D010040 PHILLIPINES
015 E040040 X
015 A000041 CITIBANK POLAND, S.A.
015 B000041 S
015 C010041 POLAND
015 D010041 POLAND
015 E040041 X
015 A000042 CEKOSLOVENSKA OBCHODNA BANKA A.S.
015 B000042 S
015 C010042 SLOVAK REPUBLIC
015 D010042 SLOVAK REPUBLIC
015 E040042 X
015 A000043 STANDARD BANK OF SOUTH AFRICA LTD.
015 B000043 S
015 C010043 SOUTH AFRICA
015 D010043 SOUTH AFRICA
015 E040043 X
015 A000044 CENTRAL TRUST OF CHINA
015 B000044 S
015 C010044 TAIWAN
015 D010044 TAIWAN
015 E040044 X
015 A000045 CITIBANK, N.A.
015 B000045 S
015 C010045 ISTANBUL
015 D010045 TURKEY
015 E040045 X
015 A000046 THE HONGKONG AND SHANGHAI BANKING CORP., LTD.
015 B000046 S
015 C010046 BOMBAY
015 D010046 INDIA
015 E040046 X
015 A000047 CITIBANK, N.A.
015 B000047 S
015 C010047 URUGUAY
015 D010047 URUGUAY
015 E040047 X
015 A000048 CITIBANK, N.A.
<PAGE> PAGE 7
015 B000048 S
015 C010048 VENEZUELA
015 D010048 VENEZUELA
015 E040048 X
018 000000 Y
019 A000000 Y
019 B000000 83
019 C000000 PRUDENTIAL
020 A000001 WEEDEN & CO., L.P.
020 B000001 13-3364318
020 C000001 51
020 A000002 WOOD GUNDY CORP.
020 B000002 13-5492430
020 C000002 18
020 A000003 BURNS FRY INC.
020 B000003 13-2692943
020 C000003 18
020 A000004 WERE (J.B.) & SON INC.
020 B000004 13-3077027
020 C000004 16
020 A000005 BEAR, STEARNS & CO. INC.
020 B000005 13-3299429
020 C000005 14
020 A000006 SMITH BARNEY INC.
020 B000006 13-1912900
020 C000006 12
020 A000007 ORD MINNETT, INC.
020 B000007 N/A
020 C000007 12
020 A000008 NESBITT BURNS
020 B000008 N/A
020 C000008 12
020 A000009 BUNTING WARBURG INC.
020 B000009 N/A
020 C000009 10
020 A000010 RBC DOMINION SECURITIES, INC.
020 B000010 N/A
020 C000010 10
021 000000 302
022 A000001 GOLDMAN, SACHS & CO.
022 B000001 13-5108880
022 C000001 129207
022 D000001 12
022 A000002 BEAR, STEARNS & CO. INC.
022 B000002 13-3299429
022 C000002 114154
022 D000002 0
022 A000003 SMITH BARNEY INC.
022 B000003 13-1912900
022 C000003 96022
022 D000003 200
<PAGE> PAGE 8
022 A000004 CS FIRST BOSTON CORP.
022 B000004 13-5659485
022 C000004 69366
022 D000004 468
022 A000005 LEHMAN, INC.
022 B000005 13-2518466
022 C000005 18188
022 D000005 23
022 A000006 BANKERS TRUST COMPANY
022 B000006 13-4941247
022 C000006 14105
022 D000006 0
022 A000007 MORGAN STANLEY & CO., INC.
022 B000007 13-2655998
022 C000007 13551
022 D000007 179
022 A000008 UBS SECURITIES, INC.
022 B000008 13-2932996
022 C000008 8185
022 D000008 0
022 A000009 BARCLAY DE ZOETE WEDD SECURITIES INC.
022 B000009 13-3551367
022 C000009 5940
022 D000009 0
022 A000010 DEAN WITTER REYNOLDS INC.
022 B000010 94-1671384
022 C000010 3484
022 D000010 0
023 C000000 492037
023 D000000 6265
024 000000 Y
025 A000001 BEAR, STEARNS & CO., INC.
025 B000001 13-3299429
025 C000001 D
025 D000001 1335
025 A000002 CS FIRST BOSTON CORP.
025 B000002 13-5659485
025 C000002 D
025 D000002 1116
025 A000003 MORGAN STANLEY & CO., INC.
025 B000003 13-2655998
025 C000003 D
025 D000003 219
025 A000004 SMITH BARNEY INC.
025 B000004 13-1912900
025 C000004 D
025 D000004 1335
025 D000005 0
025 D000006 0
025 D000007 0
025 D000008 0
<PAGE> PAGE 9
026 A000000 N
026 B000000 Y
026 C000000 Y
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 N
026 H000000 N
027 000000 Y
028 A010000 13484
028 A020000 5018
028 A030000 0
028 A040000 13928
028 B010000 24149
028 B020000 0
028 B030000 0
028 B040000 18908
028 C010000 21444
028 C020000 0
028 C030000 0
028 C040000 22945
028 D010000 15684
028 D020000 0
028 D030000 0
028 D040000 13250
028 E010000 14530
028 E020000 0
028 E030000 0
028 E040000 4476
028 F010000 13909
028 F020000 0
028 F030000 0
028 F040000 5830
028 G010000 103200
028 G020000 5018
028 G030000 0
028 G040000 79337
028 H000000 32079
029 000000 Y
030 A000000 86
030 B000000 5.00
030 C000000 0.00
031 A000000 4
031 B000000 0
032 000000 0
033 000000 82
034 000000 Y
035 000000 303
036 A000000 Y
036 B000000 0
<PAGE> PAGE 10
037 000000 N
038 000000 0
039 000000 N
040 000000 Y
041 000000 Y
042 A000000 0
042 B000000 0
042 C000000 0
042 D000000 100
042 E000000 0
042 F000000 0
042 G000000 0
042 H000000 0
043 000000 909
044 000000 0
045 000000 Y
046 000000 N
047 000000 Y
048 000000 0.750
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
052 000000 N
053 A000000 N
054 A000000 Y
054 B000000 Y
054 C000000 N
054 D000000 N
054 E000000 N
<PAGE> PAGE 11
054 F000000 N
054 G000000 N
054 H000000 Y
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 N
054 M000000 N
054 N000000 N
054 O000000 N
055 A000000 N
055 B000000 N
056 000000 Y
057 000000 N
058 A000000 N
059 000000 Y
060 A000000 Y
060 B000000 Y
061 000000 1000
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
066 F000000 N
066 G000000 N
067 000000 N
068 A000000 N
068 B000000 Y
069 000000 N
070 A010000 Y
<PAGE> PAGE 12
070 A020000 N
070 B010000 Y
070 B020000 Y
070 C010000 N
070 C020000 N
070 D010000 Y
070 D020000 N
070 E010000 Y
070 E020000 N
070 F010000 Y
070 F020000 N
070 G010000 Y
070 G020000 N
070 H010000 Y
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 Y
070 J020000 N
070 K010000 Y
070 K020000 N
070 L010000 Y
070 L020000 Y
070 M010000 Y
070 M020000 Y
070 N010000 Y
070 N020000 N
070 O010000 Y
070 O020000 N
070 P010000 Y
070 P020000 N
070 Q010000 N
070 Q020000 N
070 R010000 Y
070 R020000 Y
071 A000000 54128
071 B000000 43972
071 C000000 107070
071 D000000 41
072 A000000 12
072 B000000 277
072 C000000 1332
072 D000000 0
072 E000000 0
072 F000000 812
072 G000000 0
072 H000000 0
072 I000000 195
072 J000000 152
072 K000000 0
072 L000000 92
<PAGE> PAGE 13
072 M000000 38
072 N000000 64
072 O000000 0
072 P000000 0
072 Q000000 0
072 R000000 53
072 S000000 12
072 T000000 909
072 U000000 0
072 V000000 0
072 W000000 10
072 X000000 2337
072 Y000000 0
072 Z000000 -728
072AA000000 12721
072BB000000 3217
072CC010000 35357
072CC020000 0
072DD010000 0
072DD020000 0
072EE000000 5621
073 A010000 0.0000
073 A020000 0.0000
073 B000000 0.8000
073 C000000 0.0000
074 A000000 0
074 B000000 4651
074 C000000 0
074 D000000 2861
074 E000000 4400
074 F000000 135206
074 G000000 0
074 H000000 0
074 I000000 153
074 J000000 0
074 K000000 0
074 L000000 1255
074 M000000 5
074 N000000 148531
074 O000000 754
074 P000000 190
074 Q000000 0
074 R010000 0
074 R020000 0
074 R030000 0
074 R040000 339
074 S000000 0
074 T000000 147248
074 U010000 6771
074 U020000 1973
074 V010000 16.70
<PAGE> PAGE 14
074 V020000 0.00
074 W000000 0.0000
074 X000000 15856
074 Y000000 0
075 A000000 0
075 B000000 108237
076 000000 0.00
077 A000000 Y
077 B000000 Y
077 C000000 N
077 D000000 Y
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 Y
077 J000000 N
077 K000000 N
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 N
077 P000000 Y
077 Q010000 Y
077 Q020000 N
077 Q030000 N
078 000000 N
080 A000000 ICI MUTUAL INSURANCE CO.
080 B000000 N/A
080 C000000 65000
081 A000000 Y
081 B000000 80
082 A000000 N
082 B000000 0
083 A000000 N
083 B000000 0
084 A000000 N
084 B000000 0
085 A000000 Y
085 B000000 N
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
<PAGE> PAGE 15
086 F020000 0
SIGNATURE SUSAN C. COTE
TITLE TREASURER
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000816753
<NAME> PRUDENTIAL GLOBAL NATURAL RESOURCES FUND, INC.
<SERIES>
<NUMBER> 001
<NAME> PRUDENTIAL GLOBAL NATURAL RESOURCES FUND (CLASS A)
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> MAY-31-1996
<PERIOD-END> MAY-31-1996
<INVESTMENTS-AT-COST> 111,909,542
<INVESTMENTS-AT-VALUE> 147,271,006
<RECEIVABLES> 1,254,804
<ASSETS-OTHER> 4,919
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 148,530,729
<PAYABLE-FOR-SECURITIES> 754,133
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 528,243
<TOTAL-LIABILITIES> 1,282,376
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 106,091,169
<SHARES-COMMON-STOCK> 8,743,626
<SHARES-COMMON-PRIOR> 7,527,988
<ACCUMULATED-NII-CURRENT> (106,296)
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 5,905,998
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 35,357,482
<NET-ASSETS> 147,248,353
<DIVIDEND-INCOME> 1,331,527
<INTEREST-INCOME> 277,793
<OTHER-INCOME> 0
<EXPENSES-NET> 2,336,858
<NET-INVESTMENT-INCOME> (727,538)
<REALIZED-GAINS-CURRENT> 9,504,064
<APPREC-INCREASE-CURRENT> 22,743,837
<NET-CHANGE-FROM-OPS> 31,520,363
<EQUALIZATION> 90,374
<DISTRIBUTIONS-OF-INCOME> 0
<DISTRIBUTIONS-OF-GAINS> (5,620,550)
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 122,535,276
<NUMBER-OF-SHARES-REDEEMED> (107,356,234)
<SHARES-REINVESTED> 5,017,619
<NET-CHANGE-IN-ASSETS> 46,186,848
<ACCUMULATED-NII-PRIOR> (52,359)
<ACCUMULATED-GAINS-PRIOR> 2,605,711
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 811,776
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 2,336,858
<AVERAGE-NET-ASSETS> 23,106,000
<PER-SHARE-NAV-BEGIN> 13.73
<PER-SHARE-NII> 4.41
<PER-SHARE-GAIN-APPREC> 0.00
<PER-SHARE-DIVIDEND> 0.00
<PER-SHARE-DISTRIBUTIONS> (0.80)
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 17.34
<EXPENSE-RATIO> 1.57
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000816753
<NAME> PRUDENTIAL GLOBAL NATURAL RESOURCES FUND, INC.
<SERIES>
<NUMBER> 002
<NAME> PRUDENTIAL GLOBAL NATURAL RESOURCES FUND (CLASS B)
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> MAY-31-1996
<PERIOD-END> MAY-31-1996
<INVESTMENTS-AT-COST> 111,909,542
<INVESTMENTS-AT-VALUE> 147,271,006
<RECEIVABLES> 1,254,804
<ASSETS-OTHER> 4,919
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 148,530,729
<PAYABLE-FOR-SECURITIES> 754,133
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 528,243
<TOTAL-LIABILITIES> 1,282,376
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 106,091,169
<SHARES-COMMON-STOCK> 8,743,626
<SHARES-COMMON-PRIOR> 7,527,988
<ACCUMULATED-NII-CURRENT> (106,296)
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 5,905,998
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 35,357,482
<NET-ASSETS> 147,248,353
<DIVIDEND-INCOME> 1,331,527
<INTEREST-INCOME> 277,793
<OTHER-INCOME> 0
<EXPENSES-NET> 2,336,858
<NET-INVESTMENT-INCOME> (727,538)
<REALIZED-GAINS-CURRENT> 9,504,064
<APPREC-INCREASE-CURRENT> 22,743,837
<NET-CHANGE-FROM-OPS> 31,520,363
<EQUALIZATION> 90,374
<DISTRIBUTIONS-OF-INCOME> 0
<DISTRIBUTIONS-OF-GAINS> (5,620,550)
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 122,535,276
<NUMBER-OF-SHARES-REDEEMED> (107,356,234)
<SHARES-REINVESTED> 5,017,619
<NET-CHANGE-IN-ASSETS> 46,186,848
<ACCUMULATED-NII-PRIOR> (52,359)
<ACCUMULATED-GAINS-PRIOR> 2,605,711
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 811,776
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 2,336,858
<AVERAGE-NET-ASSETS> 84,396,000
<PER-SHARE-NAV-BEGIN> 13.35
<PER-SHARE-NII> 4.15
<PER-SHARE-GAIN-APPREC> 0.00
<PER-SHARE-DIVIDEND> 0.00
<PER-SHARE-DISTRIBUTIONS> (0.80)
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 16.70
<EXPENSE-RATIO> 2.32
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000816753
<NAME> PRUDENTIAL GLOBAL NATURAL RESOURCES FUND, INC.
<SERIES>
<NUMBER> 003
<NAME> PRUDENTIAL GLOBAL NATURAL RESOURCES FUND (CLASS C)
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> MAY-31-1996
<PERIOD-END> MAY-31-1996
<INVESTMENTS-AT-COST> 111,909,542
<INVESTMENTS-AT-VALUE> 147,271,006
<RECEIVABLES> 1,254,804
<ASSETS-OTHER> 4,919
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 148,530,729
<PAYABLE-FOR-SECURITIES> 754,133
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 528,243
<TOTAL-LIABILITIES> 1,282,376
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 106,091,169
<SHARES-COMMON-STOCK> 8,743,626
<SHARES-COMMON-PRIOR> 7,527,988
<ACCUMULATED-NII-CURRENT> (106,296)
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 5,905,998
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 35,357,482
<NET-ASSETS> 147,248,353
<DIVIDEND-INCOME> 1,331,527
<INTEREST-INCOME> 277,793
<OTHER-INCOME> 0
<EXPENSES-NET> 2,336,858
<NET-INVESTMENT-INCOME> (727,538)
<REALIZED-GAINS-CURRENT> 9,504,064
<APPREC-INCREASE-CURRENT> 22,743,837
<NET-CHANGE-FROM-OPS> 31,520,363
<EQUALIZATION> 90,374
<DISTRIBUTIONS-OF-INCOME> 0
<DISTRIBUTIONS-OF-GAINS> (5,620,550)
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 122,535,276
<NUMBER-OF-SHARES-REDEEMED> (107,356,234)
<SHARES-REINVESTED> 5,017,619
<NET-CHANGE-IN-ASSETS> 46,186,848
<ACCUMULATED-NII-PRIOR> (52,359)
<ACCUMULATED-GAINS-PRIOR> 2,605,711
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 811,776
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 2,336,858
<AVERAGE-NET-ASSETS> 1,551,000
<PER-SHARE-NAV-BEGIN> 13.35
<PER-SHARE-NII> 4.15
<PER-SHARE-GAIN-APPREC> 0.00
<PER-SHARE-DIVIDEND> 0.00
<PER-SHARE-DISTRIBUTIONS> (0.80)
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 16.70
<EXPENSE-RATIO> 2.32
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
For the period ended (a) 05/31/96
File number (c) 811-5206
SUB-ITEM 77 D
Policies with Respect to Security Investments
On May 8, 1996 the Board of Directors
approved a modification of Investment Restriction
number 12 to permit the Fund to make loans through
(i) repurchase agreements and (ii) loans of
portfolio securities ((limited to 30%(from 10%) of
each Fund's total assets)). This proposal will be
submitted to shareholders at a special meeting to
be held in or about October 1996.
For the period ended (a) 05/31/96
File number (c) 811-5206
SUB-ITEM 77 I
Terms of New or Amended Securities
On May 8, 1996, the Board of Directors
authorized the issuance of a fourth class of
shares designated Class Z. Class Z shares are not
subject to either an initial or contingent
deferred sales charge nor are they subject to any
Rule 12b-1 fees. Class Z shares will be offered to
a limited group of eligible investors as soon as
practicable.
For the period ended (a) 05/31/96
File number (c)811-5206
SUB-ITEM 77 Q
Exhibits
On February 7, 1996, the Board of Directors
approved and authorized a proposal to increase the
number of Directors, which shall constitute the
Board to ten (10), pursuant to Article II, Section
1 of the Fund's By-Laws.
- 2 -
11815.DOC - Windows - 10/27/95
Board of Directors or Trustees of:
Prudential Adjustable Rate Prudential IncomeVertible Fund
Securities Fund Prudential Intermediate Global
The BlackRock Government Income Income Fund
Trust Prudential Multi-Sector Fund
Prudential California Municipal Prudential Municipal Bond Fund
(3 Fund (2 Portfolios) Portfolios)
Prudential Diversified Bond Prudential Municipal Series
Fund
Fund (13 Portfolios)
Prudential Equity Fund Prudential National Municipals
Fund
Prudential Equity Income Fund Prudential Pacific Growth Fund
Prudential Allocation Fund (2 Prudential Short-Term Global
Income
Portfolios) Fund (2 Portfolios)
Prudential GNMA Fund Prudential Structured Maturity
Fund
Prudential Global Fund Prudential U.S. Government Fund
Prudential Global Genesis Fund Prudential Utility Fund
Prudential Global Natural Global Utility Fund, Inc.
Resources Fund Nicholas-Applegate Fund.
Prudential Government Income
Fund
Prudential Growth Opportunity
Fund
Prudential High Yield Fund
We have examined the accompanying description of the Prudential Multiple Class
Pricing Worksheet (the "Worksheet") application of State Street Bank and Trust
Company ("State Street"), custodian and recordkeeper for the Prudential Mutual
Funds (the "Funds"). Our examination included procedures to obtain reasonable
assurance about whether (1) the accompanying description presents fairly, in
all material respects, the aspects of State Street's policies and procedures
that may be relevant to a Fund's internal control structure relating to the
Worksheet, (2) the control structure policies and procedures included in the
description were suitably designed to achieve the control objectives specified
in the description, if those policies and procedures were complied with
satisfactorily, and (3) such policies and procedures had been placed in
operation as of June 30, 1995. The control objectives were specified by
Prudential Mutual Fund Management. Our examination was performed in
accordance with standards established by the American Institute of Certified
Public Accountants and included those procedures we considered necessary in
the circumstances to obtain a reasonable basis for rendering our opinion.
In our opinion, the accompanying description of the aforementioned application
presents fairly, in all material respects, the relevant aspects of State
Street's policies and procedures that had been placed in operation as of
June 30, 1995. Also, in our opinion, the policies and procedures, as
described, are suitably designed to provide reasonable assurance that the
specified control objectives would be achieved if the described policies and
procedures were complied with satisfactorily.
In addition to the procedures we considered necessary to render our opinion as
expressed in the previous paragraph, we applied tests to specific policies and
procedures, listed in Section I, to obtain evidence about their effectiveness
in meeting the control objectives, described in Section I during the period
from July 1, 1994 to June 30, 1995. The nature, timing, extent, and results
of the
tests are listed in Section II. In our opinion the policies and procedures
that were tested, as described in Section II, were operating with sufficient
effectiveness to provide reasonable, but not absolute, assurance that the
control objectives specified in Section I were achieved during the period from
July 1, 1994 to June 30, 1995.
The relative effectiveness and significance of specific policies and
procedures at State Street, and their effect on assessments of control risk on
the Funds are dependent on their interaction with the policies, procedures,
and other factors present at individual Funds. We have performed no
procedures to evaluate the effectiveness of policies and procedures at
individual Funds in connection with this report.
The description of policies and procedures at State Street is as of June 30,
1995, and information about tests of the operating effectiveness of specified
policies and procedures covers the period from July 1, 1994 to June 30, 1995.
Any projection of such information to the future is subject to the risk that,
because of change, the description may no longer portray the system in
existence. The potential effectiveness of specified policies and procedures
at State Street is subject to inherent limitations and, accordingly, errors or
irregularities may occur and not be detected. Furthermore, the projection of
any conclusions, based on our findings, to future periods is subject to the
risk that changes may alter the validity of such conclusions.
This report is intended solely for use by the management and Boards of
Directors/Trustees of the Funds, the independent auditors of the Funds and the
Securities and Exchange Commission.
August 21, 1995
SECTION I
Policies and Procedures Placed in Operation
Prudential Multiple Class Pricing Worksheet
The Prudential Mutual Funds (the "Funds") have adopted a multiple class
pricing system. The multiple class pricing system consists of three classes
of shares (Class A, Class B and Class C for all funds except the Florida
Series of Prudential Municipal Series Fund. This Fund offers Class A and
Class D shares.) for the Funds. The Class A shares are subject to a front-end
sales load and the Class B, Class C and Class D shares are subject to a
contingent deferred sales charge. Each of the classes of shares represent
interests in the same portfolio of investments of the respective Fund and are
identical in all respects, except that each class is subject to different
distribution expenses and has exclusive voting rights with respect to the Rule
12b-1 distribution plan pursuant to which such distribution expenses are paid.
In order to allocate income and expenses among the classes of shares, State
Street Bank and Trust Company (the Funds' custodian and recordkeeper) utilizes
the Prudential Multiple Class Pricing Worksheet (the "Worksheet") (see Exhibit
I). The Worksheet is a manual supplementary application that extracts
relevant data from the Funds' primary accounting system, allocates income and
expenses among the classes of shares and computes the daily net asset value
and, if applicable, the dividend/distribution for each class of shares.
Internal accounting controls that are relevant to the Fund can be divided into
two components - controls related to the mutual fund accounting system
resident at State Street Bank and Trust Company (the "primary accounting
system") and controls related to the Worksheet.
The specific control objectives and policies and procedures relating to the
Worksheet are described on pages 4, 5 and 6. A description of the tests of
the policies and procedures designed to obtain evidence about the operating
effectiveness of those policies and procedures in achieving the specific
control
objectives is included in Section II.
Control Objectives and Policies and Procedures
Prudential Multiple Class Pricing Worksheet
The Worksheet is a supplementary manual application to the Funds'
primary
accounting system. Certain data is extracted from the primary accounting
system to allocate income and expenses and to calculate the daily net asset
value and, if applicable, dividends/distributions for each class of shares.
The primary accounting system includes the details of transactions in
accordance with the Investment Company Act of 1940, as amended.
The following represents the internal accounting control objectives and
policies and procedures for the allocation of income and expenses and the
computation of the net asset value and, if applicable, the
dividend/distribution for each class of shares utilizing the Worksheet. It
does not cover the internal accounting control policies and procedures
surrounding the processing of information into the Funds' primary accounting
system.
CONTROL POLICIES CONTROL
OBJECTIVES AND PROCEDURES
A. Capital share activity as reported by
the
1. Daily, the transfer agent forwards
reports
of
Fund's transfer agent is recorded for each capital share activity
for each class which
class in an accurate and timely manner by includes a summary of
subscriptions,
the Fund. redemptions, exchanges and other
information (the "Supersheet"). The
opening day's balance for shares
outstanding
and current day activity is recorded
on the Worksheet.
2. Estimated interim share
activity for the current day not
recorded in the Supersheet is received
via telefax from the transfer agent
and is recorded for each class on the
Worksheet.
3. A report of outstanding
shares eligible for dividends is
received from the transfer agent and
is recorded for each class on the
Worksheet.
B. Net Asset Value ("NAV") and, if
applicable, 1. The prior days
ending NAV per share
the dividend/distribution for each
class (unrounded) for each class is
agreed to the
are accurately computed on a daily
basis. prior day's Worksheet.
2. The daily net capital stock
activity for each class for the
current day is agreed to the
Supersheet as described in Control
Procedures A.1, 2. and 3., above.
CONTROL POLICIES
CONTROL OBJECTIVES AND PROCEDURES
3. Percentage Assets by Class and
Percentage Dividend Assets by Class are
calculated for each class based upon
information from the prior day Worksheet,
the Supersheet and the telefax from the
transfer agent.
4. Allocate investment income
among classes based on the appropriate
asset allocation percentage for each
class.
5. Agree composite income
accounts, management fees, other
expenses, realized gains and losses, and
unrealized appreciation/depreciation to
the primary accounting system of the
Fund.
6. Allocate expenses among classes
as follows:
a. Expenses directly
attributable
to each class (12b-1
distribution
expenses) are
calculated and
recorded to that
class.
b. Expenses attributable to
both classes
are allocated in
accordance with the
appropriate asset
allocation
percentage for each
class.
7. Allocate realized and
unrealized gains and losses
among the classes in accordance with the
appropriate asset allocation percentage
of each class.
8. Record dividends/distributions to
shareholders of each class in the primary
accounting system.
9. Aggregate the net assets for each
class and agree to the total net assets
per the primary accounting system.
10. For each class, reconcile the
current day's NAV and, if applicable, the
dividend/distribution to the previous
day's NAV and dividend/distribution for
each class.
CONTROL POLICIES
CONTROL OBJECTIVES AND PROCEDURES
11. The above procedures are reviewed by
the Fund supervisor or manager.
SECTION II
Tests of Operating Effectiveness
Prudential Multiple Class Pricing Worksheet
July 1, 1994 to June 30, 1995
We reviewed the methodology and procedures for calculating the daily net asset
value and, if applicable, the dividends/distributions of the classes of shares
and the allocation of income and expenses among the classes of shares.
The following are the detailed procedures which we performed with respect to
the Worksheet. These procedures were performed for selected days encompassing
all Funds subject to multiple class pricing during the year ended
June 30, 1995, which we believe is a representative sample, to test compliance
with the control policies and procedures as described in Section I.
Prudential Mutual Fund Management, Inc. is the manager of the Funds and has
represented to us that adequate facilities are in place to ensure
implementation of the methodology and procedures for calculating the
net asset value and dividends/distributions of the classes of shares and
the allocation of income and expenses among the classes of shares.
Based on our review of the description of the policies and procedures of the
Worksheet, as described in
Section I, and performance of tests of operating effectiveness as described
in Section II, we concur with such representation.
Agreed "Prior Day NAV Per Share" to the previous day's Worksheet.
Agreed "Shares Outstanding Beginning of the Day" to the previous
day's Worksheet and to the transfer agency records for each class.
Recalculated "Activity/Estimate" by adding the estimated interim
share activity reported via fax from the transfer agent and the
current day's "Capital Stock Activity" reported on the Supersheet
for each class.
Recalculated "Current Shares Outstanding" by adding "Shares Outstanding
Beginning of the Day" and "Activity/Estimate" for each class.
Recalculated for each class "Adjusted Total Assets" by multiplying
"Prior Day NAV Per Share" by "Current Shares Outstanding".
Recalculated "Percentage Assets-Class A/Front End" by dividing
"Adjusted Total Assets-Class A/Front End" by "Adjusted Total Assets
Composite".
Recalculated "Percentage Assets-Class B(D)/Back End" by dividing
"Adjusted Total Assets-Class B(D)/Back End" by "Adjusted Total Assets
Composite".
Agreed "Dividend Shares" to the transfer agency records for each class.
Recalculated "Current Dividend Shares" by adding "Dividend Shares
Beginning of Day" and "Activity/Estimate" for each class.
Recalculated for each class "Adjusted Dividend Assets" by multiplying
"Prior Day NAV Per Share" by "Current Dividend Shares".
Recalculated "Percentage Dividend Assets-Class A/Front End" by dividing
"Adjusted Dividend Assets-Class A/Front End" by "Adjusted Dividend Assets
Composite".
Recalculated "Percentage Dividend Assets-Class B(D)/Back End" by
dividing "Adjusted Dividend Assets-Class B(D)/Back End" by "Adjusted
Dividend Assets Composite".
Agreed composite total of each component of income to the primary
accounting system.
Recalculated the allocation for each class of each component of income
for daily dividend funds by multiplying the composite total by "Percentage
Dividend Assets-Class A/Front End" and "Percentage Dividend Assets-Class
B(D)/Back End," and for non-daily dividend funds by multiplying the
composite total by "Percentage Assets-Class A/Front End" and "Percentage
Assets-Class B(D)/Back End".
Recalculated "Daily Income," composite and for each class, by totaling
each component of income.
Agreed composite total "Management Fee" and "Other Fixed Expenses" to
the primary accounting system.
Recalculated the allocation for each class of "Management Fee" and
"Other Fixed Expenses" for daily dividend funds by multiplying the composite
total by "Percentage Dividend Assets-Class A/Front End" and "Percentage
Dividend Assets-Class B(D)/Back End," and non-daily dividend funds by
multiplying the composite total by "Percentage Assets-Class A/Front End" and
"Percentage Assets-Class B(D)/Back End".
Agreed the "12b-1 Fee-Class A/Front End" and "12b-1 Fee-Class
B(D)/Back End" to the respective "PC Expense Worksheet".
Recalculated "Daily Expense," composite and for each class, by totaling
"Management Fee," "12b-1 Fee" and "Other Fixed Expenses".
Recalculated "Daily Net Income" for each class by subtracting "Daily
Expense" from "Daily Income".
Recalculated "Dividend Rate" for each class for daily dividend funds by
dividing "Daily Net Income" by "Dividend Shares Beginning of Day-Class
A/Front End" and "Dividend Shares Beginning of Day-Class B(D)/Back End".
Agreed "Daily Income" and "Income Distribution" for each class to the
primary accounting system.
Agreed the "Capital Gain Distribution" to the amount recorded in the
primary accounting system.
Agreed composite total "Realized Gain/Loss" and "Unrealized
Appreciation/Depreciation" to the primary accounting system.
Recalculated the allocation for each class of "Realized Gain/Loss" and
"Unrealized Appreciation/Depreciation" by multiplying the composite amount
by the "Percentage Assets-Class A/Front End" and "Percentage Assets-Class
B(D)/Back End".
Agreed "Prior Days Net Assets" to the previous day's Worksheet.
Recalculated "Net Assets", composite and for each class, by totaling
"Daily Net Income", "Income Distributed", "Capital Stock Activity", "Capital
Gain Distribution", "Realized Gain/Loss", "Unrealized
Appreciation/Depreciation", and "Prior Days Net Assets".
Recalculated "NAV Per Share" dividing the "Net Assets-Class A/Front
End" and "Net Assets - Class B(D)/Back End" by "Current Shares Outstanding -
Class A/Front End" and "Current Shares Outstanding - Class B(D)/Back End",
respectively.
Recalculated "Offering Price" for Class A shares by applying the
"Load" percentage as stated in the fund's prospectus.
July 22, 1996
To the Board of Directors of
Prudential Global Natural Resources Fund, Inc.
In planning and performing our audit of the
financial statements of Prudential Global Natural
Resources Fund, Inc. (the "Fund") for the year
ended May 31, 1996, we considered its internal
control structure, including procedures for
safeguarding securities, in order to determine
our auditing procedures for the purposes of
expressing our opinion on the financial
statements and to comply with the requirements of
Form N-SAR, and not to provide assurance on the
internal control structure.
The management of the Fund is responsible for
establishing and maintaining an internal control
structure. In fulfilling this responsibility,
estimates and judgments by management are
required to assess the expected benefits and
related costs of internal control structure
policies and procedures. Two of the objectives
of an internal control structure are to provide
management with reasonable, but not absolute,
assurance that assets are appropriately
safeguarded against loss from unauthorized use or
disposition and that transactions are executed in
accordance with management's authorization and
recorded properly to permit preparation of
financial statements in conformity with generally
accepted accounting principles.
Because of inherent limitations in any internal
control structure, errors or irregularities may
occur and may not be detected. Also, projection
of any evaluation of the structure 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 the internal control
structure would not necessarily disclose all
matters in the internal control structure 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 the specific internal control
structure elements 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 may not be detected within
a timely period by employees in the normal course
of performing their assigned functions. However,
we noted no matters involving the internal
control structure, including procedures for
safeguarding securities, that we consider to be
material weaknesses as defined above as of May
31, 1996.
This report is intended solely for the
information and use of management and the
Securities and Exchange Commission.
PRICE WATERHOUSE LLP
