**Exhibit 24** **POWER OF    ATTORNEY** KNOW ALL PERSONS BY    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 Arthur F. Ryan, Richard J. Carbone,    Susan L. Blount 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 and requirements 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 Property Account (the “Registrant”) for the    fiscal year ended December 31, 2006 (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 his or 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 will all exhibits thereto, and to any and    all amendments thereto, 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 do or cause to be done by virtue    hereof.     IN WITNESS WHEREOF,    I have hereunto set my hand this 13th day of February 2007.      /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 The Prudential Insurance Company    of America, a New Jersey corporation (the “Company”),    constitutes and appoints Arthur F. Ryan, Richard J. Carbone,    Susan L. Blount 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 and requirements 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 Property Account (the “Registrant”) for the    fiscal year ended December 31, 2006 (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 his or 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 will all exhibits thereto, and to any and    all amendments thereto, 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 do or cause to be done by virtue    hereof.     IN WITNESS WHEREOF,    I have hereunto set my hand this 13th day of February 2007.      /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 The Prudential Insurance Company    of America, a New Jersey corporation (the “Company”),    constitutes and appoints Arthur F. Ryan, Richard J. Carbone,    Susan L. Blount 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 and requirements 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 Property Account (the “Registrant”) for the    fiscal year ended December 31, 2006 (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 his or 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 will all exhibits thereto, and to any and    all amendments thereto, 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 do or cause to be done by virtue    hereof.     IN WITNESS WHEREOF,    I have hereunto set my hand this 13th day of February 2007.      /s/      Gaston    Caperton III    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 The Prudential Insurance Company    of America, a New Jersey corporation (the “Company”),    constitutes and appoints Arthur F. Ryan, Richard J. Carbone,    Susan L. Blount 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 and requirements 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 Property Account (the “Registrant”) for the    fiscal year ended December 31, 2006 (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 his or 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 will all exhibits thereto, and to any and    all amendments thereto, 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 do or cause to be done by virtue    hereof.     IN WITNESS WHEREOF,    I have hereunto set my hand this 13th day of February 2007.      /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 The Prudential Insurance Company    of America, a New Jersey corporation (the “Company”),    constitutes and appoints Arthur F. Ryan, Richard J. Carbone,    Susan L. Blount 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 and requirements 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 Property Account (the “Registrant”) for the    fiscal year ended December 31, 2006 (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 his or 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 will all exhibits thereto, and to any and    all amendments thereto, 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 do or cause to be done by virtue    hereof.     IN WITNESS WHEREOF,    I have hereunto set my hand this 13th day of February 2007.      /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 The Prudential Insurance Company    of America, a New Jersey corporation (the “Company”),    constitutes and appoints Arthur F. Ryan, Richard J. Carbone,    Susan L. Blount 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 and requirements 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 Property Account (the “Registrant”) for the    fiscal year ended December 31, 2006 (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 his or 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 will all exhibits thereto, and to any and    all amendments thereto, 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 do or cause to be done by virtue    hereof.     IN WITNESS WHEREOF,    I have hereunto set my hand this 13th day of February 2007.      /s/      William H.    Gray III    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 The Prudential Insurance Company    of America, a New Jersey corporation (the “Company”),    constitutes and appoints Arthur F. Ryan, Richard J. Carbone,    Susan L. Blount 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 and requirements 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 Property Account (the “Registrant”) for the    fiscal year ended December 31, 2006 (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 his or 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 will all exhibits thereto, and to any and    all amendments thereto, 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 do or cause to be done by virtue    hereof.     IN WITNESS WHEREOF,    I have hereunto set my hand this 13th day of February 2007.      /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 The Prudential Insurance Company    of America, a New Jersey corporation (the “Company”),    constitutes and appoints Arthur F. Ryan, Richard J. Carbone,    Susan L. Blount 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 and requirements 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 Property Account (the “Registrant”) for the    fiscal year ended December 31, 2006 (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 his or 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 will all exhibits thereto, and to any and    all amendments thereto, 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 do or cause to be done by virtue    hereof.     IN WITNESS WHEREOF,    I have hereunto set my hand this 13th day of February 2007.      /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 The Prudential Insurance Company    of America, a New Jersey corporation (the “Company”),    constitutes and appoints Arthur F. Ryan, Richard J. Carbone,    Susan L. Blount 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 and requirements 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 Property Account (the “Registrant”) for the    fiscal year ended December 31, 2006 (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 his or 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 will all exhibits thereto, and to any and    all amendments thereto, 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 do or cause to be done by virtue    hereof.     IN WITNESS WHEREOF,    I have hereunto set my hand this 13th day of February 2007.      /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 The Prudential Insurance Company    of America, a New Jersey corporation (the “Company”),    constitutes and appoints Arthur F. Ryan, Richard J. Carbone,    Susan L. Blount 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 and requirements 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 Property Account (the “Registrant”) for the    fiscal year ended December 31, 2006 (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 his or 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 will all exhibits thereto, and to any and    all amendments thereto, 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 do or cause to be done by virtue    hereof.     IN WITNESS WHEREOF,    I have hereunto set my hand this 13th day of February 2007.      /s/      Arthur F. Ryan    Arthur F. Ryan    Director    

 
**POWER OF    ATTORNEY** KNOW ALL PERSONS BY    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 Arthur F. Ryan, Richard J. Carbone,    Susan L. Blount 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 and requirements 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 Property Account (the “Registrant”) for the    fiscal year ended December 31, 2006 (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 his or 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 will all exhibits thereto, and to any and    all amendments thereto, 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 do or cause to be done by virtue    hereof.     IN WITNESS WHEREOF,    I have hereunto set my hand this 13th day of February 2007.      /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 The Prudential Insurance Company    of America, a New Jersey corporation (the “Company”),    constitutes and appoints Arthur F. Ryan, Richard J. Carbone,    Susan L. Blount 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 and requirements 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 Property Account (the “Registrant”) for the    fiscal year ended December 31, 2006 (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 his or 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 will all exhibits thereto, and to any and    all amendments thereto, 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 do or cause to be done by virtue    hereof.     IN WITNESS WHEREOF,    I have hereunto set my hand this 13th day of February 2007.      /s/      James A. Unruh    James A. Unruh    Director