<ARTICLE> 7 <LEGEND> FINANCIAL DATA SCHEDULE Article 7 of Regulation S-X Pruco Life Insurance Company </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> SEP-30-1997 <DEBT-HELD-FOR-SALE> 2,306,363 <DEBT-CARRYING-VALUE> 317,107 <DEBT-MARKET-VALUE> 327,215 <EQUITIES> 4,738 <MORTGAGE> 25,780 <REAL-ESTATE> 0 <TOTAL-INVEST> 3,845,522 <CASH> 84,392 <RECOVER-REINSURE> 27,014 <DEFERRED-ACQUISITION> 599,877 <TOTAL-ASSETS> 11,969,891 <POLICY-LOSSES> 2,246,638 <UNEARNED-PREMIUMS> 0 <POLICY-OTHER> 591,472 <POLICY-HOLDER-FUNDS> 0 <NOTES-PAYABLE> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 2,500 <OTHER-SE> 1,443,056 <TOTAL-LIABILITY-AND-EQUITY> 11,969,891 <PREMIUMS> 38,920 <INVESTMENT-INCOME> 193,142 <INVESTMENT-GAINS> 13,415 <OTHER-INCOME> 21,648 <BENEFITS> 213,606 <UNDERWRITING-AMORTIZATION> 96,662 <UNDERWRITING-OTHER> 114,686 <INCOME-PRETAX> 74,005 <INCOME-TAX> 27,560 <INCOME-CONTINUING> 46,445 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 46,445 <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