Exhibit (24)(b)

                               POWER OF ATTORNEY

   KNOW ALL PERSONS BY THESE PRESENTS, that the person whose signature appears
below constitutes and appoints THOMAS C. CASTANO and C. CHRISTOPHER SPRAGUE,
and each of them severally, his true and lawful attorney-in-fact to sign in his
name, place and stead, in any and all capabilities, where applicable:
registration statements filed by Pruco Life Insurance Company with the
Securities and Exchange Commission, under the Investment Company Act of 1940
and/or the Securities Act of 1933 (including any pre-effective amendments and
post-effective amendments thereto), including but not limited to registration
statements pertaining to the Pruco Life Strategic Partners Annuity One Variable
Annuity (file no. 333-37728), Strategic Partners FlexElite Variable Annuity
(file no. 333-75702), Strategic Partners Select Variable Annuity (file no.
333-52754), Strategic Partners Advisor Annuity (file no. 333-52780), and
Prudential Premier Series Variable Annuity (file no. 333-130989).

   Such appointment as attorney-in-fact also is granted with respect to the
following Form S-3 registration statements of Pruco Life Insurance Company:
333-104036 (pertaining to the Strategic Partners Horizon Variable Annuity),
33-61143 (pertaining to the registration statement for the market value
adjustment option that accompanies the Strategic Partners Select Variable
Annuity (333-52754)), and 333-103474 (pertaining to the registration statement
for the market value adjustment option that accompanies the Strategic Partners
Annuity One Form N-4 registration statement (333-37728) and the Strategic
Partners FlexElite Form N-4 registration statement (333-75702)).

   IN WITNESS WHEREOF, I have hereunto set my hand this 14th day of September,
2006.

                                                  /s/ Scott D. Kaplan
                                                  -----------------------------
                                                  Scott D. Kaplan
                                                  President and Director



                               POWER OF ATTORNEY

   KNOW ALL PERSONS BY THESE PRESENTS, that the person whose signature appears
below constitutes and appoints THOMAS C. CASTANO and C. CHRISTOPHER SPRAGUE,
and each of them severally, his true and lawful attorney-in-fact to sign in his
name, place and stead, in any and all capabilities, where applicable:
registration statements filed by Pruco Life Insurance Company and Pruco Life
Insurance Company of New Jersey with the Securities and Exchange Commission,
under the Investment Company Act of 1940 and/or the Securities Act of 1933
(including any pre-effective amendments and post-effective amendments thereto),
including but not limited to registration statements on Forms N-4, N-6, S-1,
S-2 and S-3.

   IN WITNESS WHEREOF, I have hereunto set my hand this 14th day of September,
2006.

                                                  /s/ Tucker I. Marr
                                                  -----------------------------
                                                  Tucker I. Marr
                                                  Chief Financial Officer