**Exhibit 24**

**POWER OF ATTORNEY**

KNOW ALL PERSONSBY THESE PRESENTS that the person whose signature appears below, being a director or officer of The Prudential Insurance Company of America, a New Jersey corporation (the “Company”), constitutes and appoints John R. Strangfeld, Richard J.Carbone, Margaret M. Foran and Thomas C. Castano, and each of them severally, his or her true and lawful attorney-in-fact and agent with power of substitution and resubstitution to sign in his or her name, place and stead, in any and all capacities,and to do any and all things and execute any and all instruments that such attorneys-in-fact may deem necessary or advisable under the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, and any rules, regulations andrequirements of the U.S. Securities and Exchange Commission (the “Commission”), in connection with the filing with the Commission of an Annual Report on Form 10-K of the Company in respect of The Prudential Variable Contract Real PropertyAccount (the “Registrant”) for the fiscal year ended December 31, 2009 (the “Form 10-K”), including specifically, but without limiting the generality of the foregoing, the power and authority to sign his or her name in hisor her respective capacity as a member of the Board of Directors of the Registrant to the Form 10-K and such other Exchange Act form or forms as may be appropriate to be filed with the Commission as any of them may deem appropriate, together withall exhibits thereto, and to any and all amendments thereto and to any other documents filed with the Commission, as fully and for all intents and purposes as he or she might or could do in person, and hereby ratifies and confirms all that saidattorneys-in-fact and agents, each acting alone, and his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof. 

IN WITNESS WHEREOF, I have hereunto set my hand this 9th day of February 2010. 

 

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that the person whose signature appears below, being a director or officer of ThePrudential Insurance Company of America, a New Jersey corporation (the “Company”), constitutes and appoints John R. Strangfeld, Richard J. Carbone, Margaret M. Foran and Thomas C. Castano, and each of them severally, his or her true andlawful attorney-in-fact and agent with power of substitution and resubstitution to sign in his or her name, place and stead, in any and all capacities, and to do any and all things and execute any and all instruments that such attorneys-in-fact maydeem necessary or advisable under the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, and any rules, regulations and requirements of the U.S. Securities and Exchange Commission (the “Commission”), in connectionwith the filing with the Commission of an Annual Report on Form 10-K of the Company in respect of The Prudential Variable Contract Real Property Account (the “Registrant”) for the fiscal year ended December 31, 2009 (the “Form10-K”), including specifically, but without limiting the generality of the foregoing, the power and authority to sign his or her name in his or her respective capacity as a member of the Board of Directors of the Registrant to the Form 10-K andsuch other Exchange Act form or forms as may be appropriate to be filed with the Commission as any of them may deem appropriate, together with all exhibits thereto, and to any and all amendments thereto and to any other documents filed with theCommission, as fully and for all intents and purposes as he or she might or could do in person, and hereby ratifies and confirms all that said attorneys-in-fact and agents, each acting alone, and his or her substitute or substitutes, may lawfully door cause to be done by virtue hereof. 

IN WITNESS WHEREOF, I have hereunto set my handthis 9th day of February 2010. 

 
  
        /s/ Frederic K. Becker
   
        Frederic K. Becker
   
        Director
 

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that the person whose signature appears below, being a director or officer of ThePrudential Insurance Company of America, a New Jersey corporation (the “Company”), constitutes and appoints John R. Strangfeld, Richard J. Carbone, Margaret M. Foran and Thomas C. Castano, and each of them severally, his or her true andlawful attorney-in-fact and agent with power of substitution and resubstitution to sign in his or her name, place and stead, in any and all capacities, and to do any and all things and execute any and all instruments that such attorneys-in-fact maydeem necessary or advisable under the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, and any rules, regulations and requirements of the U.S. Securities and Exchange Commission (the “Commission”), in connectionwith the filing with the Commission of an Annual Report on Form 10-K of the Company in respect of The Prudential Variable Contract Real Property Account (the “Registrant”) for the fiscal year ended December 31, 2009 (the “Form10-K”), including specifically, but without limiting the generality of the foregoing, the power and authority to sign his or her name in his or her respective capacity as a member of the Board of Directors of the Registrant to the Form 10-K andsuch other Exchange Act form or forms as may be appropriate to be filed with the Commission as any of them may deem appropriate, together with all exhibits thereto, and to any and all amendments thereto and to any other documents filed with theCommission, as fully and for all intents and purposes as he or she might or could do in person, and hereby ratifies and confirms all that said attorneys-in-fact and agents, each acting alone, and his or her substitute or substitutes, may lawfully door cause to be done by virtue hereof. 

IN WITNESS WHEREOF, I have hereunto set my handthis 9th day of February 2010. 

 
  
        /s/ Gordon M. Bethune
   
        Gordon M. Bethune
   
        Director
 

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that the person whose signature appears below, being a director or officer of ThePrudential Insurance Company of America, a New Jersey corporation (the “Company”), constitutes and appoints John R. Strangfeld, Richard J. Carbone, Margaret M. Foran and Thomas C. Castano, and each of them severally, his or her true andlawful attorney-in-fact and agent with power of substitution and resubstitution to sign in his or her name, place and stead, in any and all capacities, and to do any and all things and execute any and all instruments that such attorneys-in-fact maydeem necessary or advisable under the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, and any rules, regulations and requirements of the U.S. Securities and Exchange Commission (the “Commission”), in connectionwith the filing with the Commission of an Annual Report on Form 10-K of the Company in respect of The Prudential Variable Contract Real Property Account (the “Registrant”) for the fiscal year ended December 31, 2009 (the “Form10-K”), including specifically, but without limiting the generality of the foregoing, the power and authority to sign his or her name in his or her respective capacity as a member of the Board of Directors of the Registrant to the Form 10-K andsuch other Exchange Act form or forms as may be appropriate to be filed with the Commission as any of them may deem appropriate, together with all exhibits thereto, and to any and all amendments thereto and to any other documents filed with theCommission, as fully and for all intents and purposes as he or she might or could do in person, and hereby ratifies and confirms all that said attorneys-in-fact and agents, each acting alone, and his or her substitute or substitutes, may lawfully door cause to be done by virtue hereof. 

IN WITNESS WHEREOF, I have hereunto set my handthis 9th day of February 2010. 

 
  
        /s/ Gaston Caperton
   
        Gaston Caperton III
   
        Director
 

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that the person whose signature appears below, being a director or officer of ThePrudential Insurance Company of America, a New Jersey corporation (the “Company”), constitutes and appoints John R. Strangfeld, Richard J. Carbone, Margaret M. Foran and Thomas C. Castano, and each of them severally, his or her true andlawful attorney-in-fact and agent with power of substitution and resubstitution to sign in his or her name, place and stead, in any and all capacities, and to do any and all things and execute any and all instruments that such attorneys-in-fact maydeem necessary or advisable under the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, and any rules, regulations and requirements of the U.S. Securities and Exchange Commission (the “Commission”), in connectionwith the filing with the Commission of an Annual Report on Form 10-K of the Company in respect of The Prudential Variable Contract Real Property Account (the “Registrant”) for the fiscal year ended December 31, 2009 (the “Form10-K”), including specifically, but without limiting the generality of the foregoing, the power and authority to sign his or her name in his or her respective capacity as a member of the Board of Directors of the Registrant to the Form 10-K andsuch other Exchange Act form or forms as may be appropriate to be filed with the Commission as any of them may deem appropriate, together with all exhibits thereto, and to any and all amendments thereto and to any other documents filed with theCommission, as fully and for all intents and purposes as he or she might or could do in person, and hereby ratifies and confirms all that said attorneys-in-fact and agents, each acting alone, and his or her substitute or substitutes, may lawfully door cause to be done by virtue hereof. 

IN WITNESS WHEREOF, I have hereunto set my handthis 9th day of February 2010. 

 
  
        /s/ Gilbert F. Casellas
   
        Gilbert F. Casellas
           Director 

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that the person whose signature appears below, being a director or officer of ThePrudential Insurance Company of America, a New Jersey corporation (the “Company”), constitutes and appoints John R. Strangfeld, Richard J. Carbone, Margaret M. Foran and Thomas C. Castano, and each of them severally, his or her true andlawful attorney-in-fact and agent with power of substitution and resubstitution to sign in his or her name, place and stead, in any and all capacities, and to do any and all things and execute any and all instruments that such attorneys-in-fact maydeem necessary or advisable under the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, and any rules, regulations and requirements of the U.S. Securities and Exchange Commission (the “Commission”), in connectionwith the filing with the Commission of an Annual Report on Form 10-K of the Company in respect of The Prudential Variable Contract Real Property Account (the “Registrant”) for the fiscal year ended December 31, 2009 (the “Form10-K”), including specifically, but without limiting the generality of the foregoing, the power and authority to sign his or her name in his or her respective capacity as a member of the Board of Directors of the Registrant to the Form 10-K andsuch other Exchange Act form or forms as may be appropriate to be filed with the Commission as any of them may deem appropriate, together with all exhibits thereto, and to any and all amendments thereto and to any other documents filed with theCommission, as fully and for all intents and purposes as he or she might or could do in person, and hereby ratifies and confirms all that said attorneys-in-fact and agents, each acting alone, and his or her substitute or substitutes, may lawfully door cause to be done by virtue hereof. 

IN WITNESS WHEREOF, I have hereunto set my handthis 9th day of February 2010. 

 
  
        /s/ James G. Cullen
   
        James G. Cullen
           Director 

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that the person whose signature appears below, being a director or officer of ThePrudential Insurance Company of America, a New Jersey corporation (the “Company”), constitutes and appoints John R. Strangfeld, Richard J. Carbone, Margaret M. Foran and Thomas C. Castano, and each of them severally, his or her true andlawful attorney-in-fact and agent with power of substitution and resubstitution to sign in his or her name, place and stead, in any and all capacities, and to do any and all things and execute any and all instruments that such attorneys-in-fact maydeem necessary or advisable under the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, and any rules, regulations and requirements of the U.S. Securities and Exchange Commission (the “Commission”), in connectionwith the filing with the Commission of an Annual Report on Form 10-K of the Company in respect of The Prudential Variable Contract Real Property Account (the “Registrant”) for the fiscal year ended December 31, 2009 (the “Form10-K”), including specifically, but without limiting the generality of the foregoing, the power and authority to sign his or her name in his or her respective capacity as a member of the Board of Directors of the Registrant to the Form 10-K andsuch other Exchange Act form or forms as may be appropriate to be filed with the Commission as any of them may deem appropriate, together with all exhibits thereto, and to any and all amendments thereto and to any other documents filed with theCommission, as fully and for all intents and purposes as he or she might or could do in person, and hereby ratifies and confirms all that said attorneys-in-fact and agents, each acting alone, and his or her substitute or substitutes, may lawfully door cause to be done by virtue hereof. 

IN WITNESS WHEREOF, I have hereunto set my handthis 9th day of February 2010. 

 
  
        /s/ William H. Gray
   
        William H. Gray III
   
        Director
 

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that the person whose signature appears below, being a director or officer of ThePrudential Insurance Company of America, a New Jersey corporation (the “Company”), constitutes and appoints John R. Strangfeld, Richard J. Carbone, Margaret M. Foran and Thomas C. Castano, and each of them severally, his or her true andlawful attorney-in-fact and agent with power of substitution and resubstitution to sign in his or her name, place and stead, in any and all capacities, and to do any and all things and execute any and all instruments that such attorneys-in-fact maydeem necessary or advisable under the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, and any rules, regulations and requirements of the U.S. Securities and Exchange Commission (the “Commission”), in connectionwith the filing with the Commission of an Annual Report on Form 10-K of the Company in respect of The Prudential Variable Contract Real Property Account (the “Registrant”) for the fiscal year ended December 31, 2009 (the “Form10-K”), including specifically, but without limiting the generality of the foregoing, the power and authority to sign his or her name in his or her respective capacity as a member of the Board of Directors of the Registrant to the Form 10-K andsuch other Exchange Act form or forms as may be appropriate to be filed with the Commission as any of them may deem appropriate, together with all exhibits thereto, and to any and all amendments thereto and to any other documents filed with theCommission, as fully and for all intents and purposes as he or she might or could do in person, and hereby ratifies and confirms all that said attorneys-in-fact and agents, each acting alone, and his or her substitute or substitutes, may lawfully door cause to be done by virtue hereof. 

IN WITNESS WHEREOF, I have hereunto set my handthis 9th day of February 2010. 

 
  
        /s/ Mark B. Grier
   
        Mark B. Grier
   
        Director
 

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that the person whose signature appears below, being a director or officer of ThePrudential Insurance Company of America, a New Jersey corporation (the “Company”), constitutes and appoints John R. Strangfeld, Richard J. Carbone, Margaret M. Foran and Thomas C. Castano, and each of them severally, his or her true andlawful attorney-in-fact and agent with power of substitution and resubstitution to sign in his or her name, place and stead, in any and all capacities, and to do any and all things and execute any and all instruments that such attorneys-in-fact maydeem necessary or advisable under the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, and any rules, regulations and requirements of the U.S. Securities and Exchange Commission (the “Commission”), in connectionwith the filing with the Commission of an Annual Report on Form 10-K of the Company in respect of The Prudential Variable Contract Real Property Account (the “Registrant”) for the fiscal year ended December 31, 2009 (the “Form10-K”), including specifically, but without limiting the generality of the foregoing, the power and authority to sign his or her name in his or her respective capacity as a member of the Board of Directors of the Registrant to the Form 10-K andsuch other Exchange Act form or forms as may be appropriate to be filed with the Commission as any of them may deem appropriate, together with all exhibits thereto, and to any and all amendments thereto and to any other documents filed with theCommission, as fully and for all intents and purposes as he or she might or could do in person, and hereby ratifies and confirms all that said attorneys-in-fact and agents, each acting alone, and his or her substitute or substitutes, may lawfully door cause to be done by virtue hereof. 

IN WITNESS WHEREOF, I have hereunto set my handthis 9th day of February 2010. 

 
  
        /s/ Jon F. Hanson
   
        Jon F. Hanson
   
        Director
 

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that the person whose signature appears below, being a director or officer of ThePrudential Insurance Company of America, a New Jersey corporation (the “Company”), constitutes and appoints John R. Strangfeld, Richard J. Carbone, Margaret M. Foran and Thomas C. Castano, and each of them severally, his or her true andlawful attorney-in-fact and agent with power of substitution and resubstitution to sign in his or her name, place and stead, in any and all capacities, and to do any and all things and execute any and all instruments that such attorneys-in-fact maydeem necessary or advisable under the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, and any rules, regulations and requirements of the U.S. Securities and Exchange Commission (the “Commission”), in connectionwith the filing with the Commission of an Annual Report on Form 10-K of the Company in respect of The Prudential Variable Contract Real Property Account (the “Registrant”) for the fiscal year ended December 31, 2009 (the “Form10-K”), including specifically, but without limiting the generality of the foregoing, the power and authority to sign his or her name in his or her respective capacity as a member of the Board of Directors of the Registrant to the Form 10-K andsuch other Exchange Act form or forms as may be appropriate to be filed with the Commission as any of them may deem appropriate, together with all exhibits thereto, and to any and all amendments thereto and to any other documents filed with theCommission, as fully and for all intents and purposes as he or she might or could do in person, and hereby ratifies and confirms all that said attorneys-in-fact and agents, each acting alone, and his or her substitute or substitutes, may lawfully door cause to be done by virtue hereof. 

IN WITNESS WHEREOF, I have hereunto set my handthis 9th day of February 2010. 

 
  
        /s/ Constance J. Horner
   
        Constance J. Horner
   
        Director
 

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that the person whose signature appears below, being a director or officer of ThePrudential Insurance Company of America, a New Jersey corporation (the “Company”), constitutes and appoints John R. Strangfeld, Richard J. Carbone, Margaret M. Foran and Thomas C. Castano, and each of them severally, his or her true andlawful attorney-in-fact and agent with power of substitution and resubstitution to sign in his or her name, place and stead, in any and all capacities, and to do any and all things and execute any and all instruments that such attorneys-in-fact maydeem necessary or advisable under the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, and any rules, regulations and requirements of the U.S. Securities and Exchange Commission (the “Commission”), in connectionwith the filing with the Commission of an Annual Report on Form 10-K of the Company in respect of The Prudential Variable Contract Real Property Account (the “Registrant”) for the fiscal year ended December 31, 2009 (the “Form10-K”), including specifically, but without limiting the generality of the foregoing, the power and authority to sign his or her name in his or her respective capacity as a member of the Board of Directors of the Registrant to the Form 10-K andsuch other Exchange Act form or forms as may be appropriate to be filed with the Commission as any of them may deem appropriate, together with all exhibits thereto, and to any and all amendments thereto and to any other documents filed with theCommission, as fully and for all intents and purposes as he or she might or could do in person, and hereby ratifies and confirms all that said attorneys-in-fact and agents, each acting alone, and his or her substitute or substitutes, may lawfully door cause to be done by virtue hereof. 

IN WITNESS WHEREOF, I have hereunto set my handthis 9th day of February 2010. 

 
  
        /s/ Karl J. Krapek
   
        Karl J. Krapek
   
        Director
 

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that the person whose signature appears below, being a director or officer of ThePrudential Insurance Company of America, a New Jersey corporation (the “Company”), constitutes and appoints John R. Strangfeld, Richard J. Carbone, Margaret M. Foran and Thomas C. Castano, and each of them severally, his or her true andlawful attorney-in-fact and agent with power of substitution and resubstitution to sign in his or her name, place and stead, in any and all capacities, and to do any and all things and execute any and all instruments that such attorneys-in-fact maydeem necessary or advisable under the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, and any rules, regulations and requirements of the U.S. Securities and Exchange Commission (the “Commission”), in connectionwith the filing with the Commission of an Annual Report on Form 10-K of the Company in respect of The Prudential Variable Contract Real Property Account (the “Registrant”) for the fiscal year ended December 31, 2009 (the “Form10-K”), including specifically, but without limiting the generality of the foregoing, the power and authority to sign his or her name in his or her respective capacity as a member of the Board of Directors of the Registrant to the Form 10-K andsuch other Exchange Act form or forms as may be appropriate to be filed with the Commission as any of them may deem appropriate, together with all exhibits thereto, and to any and all amendments thereto and to any other documents filed with theCommission, as fully and for all intents and purposes as he or she might or could do in person, and hereby ratifies and confirms all that said attorneys-in-fact and agents, each acting alone, and his or her substitute or substitutes, may lawfully door cause to be done by virtue hereof. 

IN WITNESS WHEREOF, I have hereunto set my handthis 9th day of February 2010. 

 
  
        /s/ Christine A. Poon
   
        Christine A. Poon
   
        Director
 

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that the person whose signature appears below, being a director or officer of ThePrudential Insurance Company of America, a New Jersey corporation (the “Company”), constitutes and appoints John R. Strangfeld, Richard J. Carbone, Margaret M. Foran and Thomas C. Castano, and each of them severally, his or her true andlawful attorney-in-fact and agent with power of substitution and resubstitution to sign in his or her name, place and stead, in any and all capacities, and to do any and all things and execute any and all instruments that such attorneys-in-fact maydeem necessary or advisable under the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, and any rules, regulations and requirements of the U.S. Securities and Exchange Commission (the “Commission”), in connectionwith the filing with the Commission of an Annual Report on Form 10-K of the Company in respect of The Prudential Variable Contract Real Property Account (the “Registrant”) for the fiscal year ended December 31, 2009 (the “Form10-K”), including specifically, but without limiting the generality of the foregoing, the power and authority to sign his or her name in his or her respective capacity as a member of the Board of Directors of the Registrant to the Form 10-K andsuch other Exchange Act form or forms as may be appropriate to be filed with the Commission as any of them may deem appropriate, together with all exhibits thereto, and to any and all amendments thereto and to any other documents filed with theCommission, as fully and for all intents and purposes as he or she might or could do in person, and hereby ratifies and confirms all that said attorneys-in-fact and agents, each acting alone, and his or her substitute or substitutes, may lawfully door cause to be done by virtue hereof. 

IN WITNESS WHEREOF, I have hereunto set my handthis 9th day of February 2010. 

 
  
        /s/ John R. Strangfeld
   
        John R. Strangfeld
   
        Director
 

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that the person whose signature appears below, being a director or officer of ThePrudential Insurance Company of America, a New Jersey corporation (the “Company”), constitutes and appoints John R. Strangfeld, Richard J. Carbone, Margaret M. Foran and Thomas C. Castano, and each of them severally, his or her true andlawful attorney-in-fact and agent with power of substitution and resubstitution to sign in his or her name, place and stead, in any and all capacities, and to do any and all things and execute any and all instruments that such attorneys-in-fact maydeem necessary or advisable under the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, and any rules, regulations and requirements of the U.S. Securities and Exchange Commission (the “Commission”), in connectionwith the filing with the Commission of an Annual Report on Form 10-K of the Company in respect of The Prudential Variable Contract Real Property Account (the “Registrant”) for the fiscal year ended December 31, 2009 (the “Form10-K”), including specifically, but without limiting the generality of the foregoing, the power and authority to sign his or her name in his or her respective capacity as a member of the Board of Directors of the Registrant to the Form 10-K andsuch other Exchange Act form or forms as may be appropriate to be filed with the Commission as any of them may deem appropriate, together with all exhibits thereto, and to any and all amendments thereto and to any other documents filed with theCommission, as fully and for all intents and purposes as he or she might or could do in person, and hereby ratifies and confirms all that said attorneys-in-fact and agents, each acting alone, and his or her substitute or substitutes, may lawfully door cause to be done by virtue hereof. 

IN WITNESS WHEREOF, I have hereunto set my handthis 9th day of February 2010. 

 
  
        /s/ James A. Unruh
   
        James A. Unruh
           Director