<PAGE> PAGE 1
000 B000000 06/30/94
000 C000000 0000856715
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 SPECIAL MONEY MARKET FUND
001 B000000 811-5951
001 C000000 2122141250
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 801-801124
008 D010001 NEW YORK
008 D020001 NY
008 D030001 10292
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 MUTUAL FUND DISTRIBUTORS
011 B000001 8-38739
011 C010001 NEW YORK
011 C020001 NY
011 C030001 10292
012 A000001 PRUDENTIAL MUTUAL FUND SERVICES, INC.
012 B000001 84-4110019
<PAGE> PAGE 2
012 C010001 NEW BRUNSWICK
012 C020001 NJ
012 C030001 08906
013 A000001 DELOITTE & TOUCHE
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10048
015 A000001 STATE STREET BANK & TRUST COMPANY
015 B000001 C
015 C010001 NORTH QUINCY
015 C020001 MA
015 C030001 02171
015 E010001 X
018 000000 Y
019 A000000 Y
019 B000000 68
019 C000000 PRUDENTIAL
020 C000001 0
020 C000002 0
020 C000003 0
020 C000004 0
020 C000005 0
020 C000006 0
020 C000007 0
020 C000008 0
020 C000009 0
020 C000010 0
021 000000 0
022 A000001 1. GOLDMAN SACHS & COMPANY
022 B000001 13-5108880
022 C000001 678037
022 D000001 157225
022 A000002 2. LEHMAN BROTHERS, INCORPORATED
022 B000002 13-2518466
022 C000002 349344
022 D000002 98670
022 A000003 3. DAI ICHI KANGYO BANK, LTD.
022 C000003 400768
022 D000003 0
022 A000004 4. MERILL LYNCH, PIERCE, FENNER & SMITH, INC.
022 B000004 13-5674085
022 C000004 295696
022 D000004 68732
022 A000005 5. CHEMICAL BANKING CORPORATION
022 B000005 13-5227302
022 C000005 353430
022 D000005 5000
022 A000006 6. MORGAN, (J.P.) SECURITIES, INC.
022 B000006 13-3224016
022 C000006 303042
022 D000006 27838
<PAGE> PAGE 3
022 A000007 7. FUJI BANK AND TRUST COMPANY
022 B000007 36-3327521
022 C000007 301969
022 D000007 10998
022 A000008 8. MITSUBISHI SECURITIES, INC.
022 C000008 284950
022 D000008 0
022 A000009 9. MORGAN STANLEY & CO., INC.
022 B000009 13-2655998
022 C000009 137287
022 D000009 23941
022 A000010 10.SAKURA BANK, LTD.
022 C000010 144513
022 D000010 0
023 C000000 5169458
023 D000000 488231
024 000000 Y
025 A000001 GOLDMAN SACHS & COMPANY
025 B000001 13-5108880
025 C000001 D
025 D000001 23000
025 A000002 LEHMAN BROTHERS INCORPORATED
025 B000002 13-2518466
025 C000002 D
025 D000002 6000
025 A000003 MERILL LYNCH, PIERCE, FENNER & SMITH, INC.
025 B000003 13-5674085
025 C000003 D
025 D000003 3998
025 D000004 0
025 D000005 0
025 D000006 0
025 D000007 0
025 D000008 0
026 A000000 N
026 B000000 Y
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 N
026 H000000 N
027 000000 Y
028 A010000 58940
028 A020000 288
028 A030000 0
028 A040000 100222
028 B010000 190753
028 B020000 395
028 B030000 0
<PAGE> PAGE 4
028 B040000 65714
028 C010000 307908
028 C020000 569
028 C030000 0
028 C040000 113217
028 D010000 236903
028 D020000 963
028 D030000 0
028 D040000 231316
028 E010000 139360
028 E020000 1102
028 E030000 0
028 E040000 187212
028 F010000 166479
028 F020000 1097
028 F030000 0
028 F040000 127206
028 G010000 1100343
028 G020000 4414
028 G030000 0
028 G040000 824887
028 H000000 0
029 000000 N
030 A000000 0
030 B000000 0.00
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
041 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
<PAGE> PAGE 5
048 000000 0.500
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 Y
053 B000000 N
053 C000000 N
054 A000000 Y
054 B000000 Y
054 C000000 Y
054 D000000 N
054 E000000 N
054 F000000 N
054 G000000 N
054 H000000 N
054 I000000 Y
054 J000000 N
054 K000000 Y
054 L000000 N
054 M000000 N
054 N000000 N
054 O000000 Y
055 A000000 Y
055 B000000 Y
056 000000 N
057 000000 N
058 A000000 N
059 000000 Y
<PAGE> PAGE 6
060 A000000 Y
060 B000000 Y
061 000000 1000
062 A000000 Y
062 B000000 0.0
062 C000000 0.0
062 D000000 1.0
062 E000000 0.0
062 F000000 5.1
062 G000000 0.4
062 H000000 0.0
062 I000000 59.6
062 J000000 9.6
062 K000000 0.0
062 L000000 22.7
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 32
063 B000000 0.0
064 A000000 N
064 B000000 N
066 A000000 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 Y
<PAGE> PAGE 7
070 K020000 N
070 L010000 N
070 L020000 N
070 M010000 N
070 M020000 N
070 N010000 N
070 N020000 N
070 O010000 Y
070 O020000 N
070 P010000 N
070 P020000 N
070 Q010000 N
070 Q020000 N
070 R010000 N
070 R020000 N
071 A000000 0
071 B000000 0
071 C000000 0
071 D000000 0
072 A000000 12
072 B000000 9992
072 C000000 0
072 D000000 0
072 E000000 0
072 F000000 1359
072 G000000 0
072 H000000 0
072 I000000 261
072 J000000 101
072 K000000 0
072 L000000 25
072 M000000 15
072 N000000 105
072 O000000 0
072 P000000 0
072 Q000000 0
072 R000000 37
072 S000000 10
072 T000000 0
072 U000000 27
072 V000000 0
072 W000000 15
072 X000000 1955
072 Y000000 0
072 Z000000 8037
072AA000000 36
072BB000000 0
072CC010000 0
072CC020000 0
072DD010000 8073
072DD020000 0
<PAGE> PAGE 8
072EE000000 0
073 A010000 0.3000
073 A020000 0.0000
073 B000000 0.0000
073 C000000 0.0000
074 A000000 17
074 B000000 0
074 C000000 465319
074 D000000 0
074 E000000 0
074 F000000 0
074 G000000 0
074 H000000 0
074 I000000 0
074 J000000 10438
074 K000000 0
074 L000000 728
074 M000000 31
074 N000000 476533
074 O000000 2989
074 P000000 165
074 Q000000 0
074 R010000 0
074 R020000 0
074 R030000 0
074 R040000 323
074 S000000 0
074 T000000 473056
074 U010000 473056
074 U020000 0
074 V010000 1.00
074 V020000 0.00
074 W000000 0.0000
074 X000000 18757
074 Y000000 0
075 A000000 271869
075 B000000 0
076 000000 0.00
077 A000000 N
080 A000000 ICI MUTUAL INSURANCE COMPANY
080 C000000 65000
081 A000000 Y
081 B000000 82
082 A000000 N
082 B000000 0
083 A000000 N
083 B000000 0
084 A000000 N
084 B000000 0
085 A000000 Y
085 B000000 N
<PAGE> PAGE 9
SIGNATURE SUSAN C. COTE'
TITLE TREASURER
Board of Directors
Prudential Special Money Market Fund:
In planning and performing our audit of the financial statements of
Prudential Special Money Market Fund ("Fund") for the year ended
June 30, 1994, we considered its internal control structure,
including procedures 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 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 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 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 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 June 30, 1994.
This report is intended solely for the information and use of
management and the Securities and Exchange Commission.
DELOITTE & TOUCHE
July 28, 1994
