Exhibit (24)(D)

                               POWER OF ATTORNEY
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     Know all men by these presents:


     That I, Dennis G. Sullivan, of North Brunswick, New Jersey, Vice President
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and Chief Accounting Officer of Pruco Life Insurance Company, do hereby make,
constitute and appoint as my true and lawful attorneys in fact CLIFFORD E.
KIRSCH, THOMAS C. CASTANO, RICHARD E. MEADE, THOMAS J. LOFTUS, and ARTHUR WOODS,
or any of them severally for me in my name, place and stead to sign, where
applicable: Annual Reports on Form 10-K, registration statements on the
appropriate forms prescribed by the Securities and Exchange Commission, and any
other periodic documents and reports required under the Investment Company Act
of 1940, the Securities Act of 1933, and the Securities Exchange Act of 1934,
and all amendments thereto executed on behalf of Pruco Life Insurance Company
and filed with the Securities and Exchange Commission for the following:


     The Pruco Life PRUvider Variable Appreciable Account and variable life
     insurance contracts, to the extent they represent participating interests
     in said Account;

     The Pruco Life Variable Appreciable Account and flexible premium variable
     life insurance contracts, to the extent they represent participating
     interests in said Account;

     The Pruco Life Variable Insurance Account and scheduled premium variable
     life insurance contracts, to the extent they represent participating
     interests in said Account;

     The Pruco Life Single Premium Variable Life Account and flexible premium
     variable life insurance contracts, to the extent they represent
     participating interests in said Account;

     The Pruco Life Variable Universal Account and flexible premium variable
     universal life insurance contracts, to the extent they represent
     participating interests in said Account;

     The Pruco Life Single Premium Variable Annuity Account and single payment
     variable annuity contracts, to the extent they represent participating
     interests in said Account;

     The Pruco Life Flexible Premium Variable Annuity Account and flexible
     premium variable annuity contracts, to the extent they represent
     participating interests in said Account;

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     Market value adjustment annuity contracts; and

     The Pruco Life Variable Contract Real Property Account and individual
     variable life insurance contracts and variable annuity contracts, to the
     extent they represent participating interests in said Account.


IN WITNESS WHEREOF, I have hereunto set my hand this 25th day of March, 1999.
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                                         /s/  Dennis G. Sullivan
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                                         Signature



State of New Jersey    )
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                       ) SS
County of Essex        )
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     On this 25th day of March, 1999, before me personally appeared Dennis G.
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Sullivan known to me to be the person mentioned and described in and who
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executed the foregoing instrument and he duly acknowledged to me that he
executed the same.


My commission expires:

August 3, 2003
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                                              /s/ Alfreda D. Johnson     
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                                              Notary Public

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