Exhibit 99.(a)(23A)

                       Consent of Independent Accountants
                                        


We hereby consent to the use in the Prospectus constituting part of this Post-
Effective Amendment No. 4 to the registration statement on Form S-1 (the
"Registration Statement") of our reports dated March 20, 1998 and February 20,
1998, relating to the financial statements of the Pruco Life Variable Contract
Real Property Account and The Prudential Variable Contract Real Property
Partnership, respectively, which appear in such Prospectus.  We also consent to
the application of our report, dated February 20, 1998, to the Financial
Statement Schedule of The Prudential Variable Contract Real Property Partnership
for the year ended December 31, 1997 listed under item 16(b) of this
Registration Statement when such schedule is read in conjunction with the
financial statements referred to in our report.  The audit referred to in such
report also included this schedule.  We also consent to the references to us
under the headings "Per Share Investment Income, Capital Changes and Selected
Ratios" and "Experts" in the Prospectus.



PRICE WATERHOUSE LLP

New York, New York
April 3, 1998

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