<ARTICLE>                                           7
<LEGEND>
                                                                      Exhibit 27

                             FINANCIAL DATA SCHEDULE
                           Article 7 of Regulation S-X
                          Pruco Life Insurance Company

</LEGEND>
       
                                
<PERIOD-TYPE>                      3-MOS
<FISCAL-YEAR-END>                                                DEC-31-1997
<PERIOD-START>                                                   JAN-01-1997
<PERIOD-END>                                                     MAR-31-1997
<DEBT-HELD-FOR-SALE>                                               2,050,982
<DEBT-CARRYING-VALUE>                                                372,690
<DEBT-MARKET-VALUE>                                                  379,228
<EQUITIES>                                                             7,899
<MORTGAGE>                                                            43,038
<REAL-ESTATE>                                                              0
<TOTAL-INVEST>                                                     3,546,173
<CASH>                                                               186,150
<RECOVER-REINSURE>                                                    27,014
<DEFERRED-ACQUISITION>                                               648,168
<TOTAL-ASSETS>                                                    10,156,606
<POLICY-LOSSES>                                                    2,181,626
<UNEARNED-PREMIUMS>                                                        0
<POLICY-OTHER>                                                       560,106
<POLICY-HOLDER-FUNDS>                                                      0
<NOTES-PAYABLE>                                                            0
<PREFERRED-MANDATORY>                                                      0
<PREFERRED>                                                                0
<COMMON>                                                               2,500
<OTHER-SE>                                                         1,402,401
<TOTAL-LIABILITY-AND-EQUITY>                                      10,156,606
<PREMIUMS>                                                            12,243
<INVESTMENT-INCOME>                                                   59,221
<INVESTMENT-GAINS>                                                     4,919
<OTHER-INCOME>                                                         5,850
<BENEFITS>                                                            74,036
<UNDERWRITING-AMORTIZATION>                                           11,665
<UNDERWRITING-OTHER>                                                  40,640
<INCOME-PRETAX>                                                       32,225
<INCOME-TAX>                                                          12,706
<INCOME-CONTINUING>                                                   19,519
<DISCONTINUED>                                                             0
<EXTRAORDINARY>                                                            0
<CHANGES>                                                                  0
<NET-INCOME>                                                          19,519
<EPS-PRIMARY>                                                              0
<EPS-DILUTED>                                                              0
<RESERVE-OPEN>                                                             0
<PROVISION-CURRENT>                                                        0
<PROVISION-PRIOR>                                                          0
<PAYMENTS-CURRENT>                                                         0
<PAYMENTS-PRIOR>                                                           0
<RESERVE-CLOSE>                                                            0
<CUMULATIVE-DEFICIENCY>                                                    0