Exhibit 3

                                                     December 15, 1995

The Prudential Insurance Company
 of America
Prudential Plaza
Newark, New Jersey 07102-3777

Gentlemen:

In my capacity as Chief Counsel Variable Products of The Prudential Insurance
Company of America, I have reviewed the establishment on August 11, 1987 of The
Prudential Variable Appreciable Account (the "Account") by the Finance Committee
of the Board of Directors of The Prudential Insurance Company of America ("The
Prudential") as a separate account for assets applicable to certain variable
life insurance contracts, pursuant to the provisions of Section 17B:28-7 of the
Revised Statutes of New Jersey. I am responsible for oversight of the
preparation and review of the Registration Statement on Form S-6, as amended,
filed by The Prudential with the Securities and Exchange Commission
(Registration No. 33-61079) under the Securities Act of 1933 for the
registration of certain variable appreciable life insurance contracts issued
with respect to the Account.

I am of the following opinion:

    1.   The Prudential is a corporation duly organized under the laws of the
         State of New Jersey and is a validly existing corporation.

    2.   The Account has been duly created and is validly existing as a separate
         account pursuant to the aforesaid provisions of New Jersey law.

    3.   The portion of the assets held in the Account equal to the reserve and
         other liabilities for variable benefits under the variable appreciable 
         life insurance contracts is not chargeable with liabilities arising out
         of any other business The Prudential may conduct.
    

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December 15, 1995


    4.   The variable appreciable life insurance contracts are legal and binding
         obligations of The Prudential, in accordance with their terms.

In arriving at the foregoing opinion, I have made such examination of law and
examined such records and other documents as I judged to be necessary or
appropriate.

I hereby consent to the filing of this opinion as an exhibit to the Registration
Statement.


Very truly yours,

Clifford E. Kirsch

svul.pru

    

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