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,  John M. Liftin and Clifford E. Kirsch, each
of them severally,  his true and lawful attorney-in-fact and agent with power of
substitution and resubstitution to sign in his name, place and stead, in any and
all  capacities,  to do any and all things and execute  any and all  instruments
that such attorney may deem necessary or advisable under the Securities Exchange
Act of 1934, as amended,  and any rules,  regulations  and  requirements  of the
Securities and Exchange  Commission (the "Commission") in connection with filing
with the  Commission of an Annual Report on Form 10-K for the Company in respect
of The Prudential Variable Contract Real Property Account (the "Registrant") for
the  fiscal  year  ended   December  31,  2004  (the  "Form  10-K");   including
specifically,  but without  limiting the generality of the foregoing,  the power
and  authority  to sign his name in his  respective  capacity as a member of the
Board of  Directors  of the  Registrant  to the Form 10-K and such other 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 and to any other  documents  filed with the  Commission,  as
fully for all intents and purposes as he might or could do in person, and hereby
ratifies and confirms all said  attorneys-in-fact and agents, each acting alone,
and his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.


         IN WITNESS  WHEREOF,  I have hereunto set my hand this 8th day of March
2005.


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


<PAGE>


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,  John M. Liftin and Clifford E. Kirsch, each
of them severally,  his true and lawful attorney-in-fact and agent with power of
substitution and resubstitution to sign in his name, place and stead, in any and
all  capacities,  to do any and all things and execute  any and all  instruments
that such attorney may deem necessary or advisable under the Securities Exchange
Act of 1934, as amended,  and any rules,  regulations  and  requirements  of the
Securities and Exchange  Commission (the "Commission") in connection with filing
with the  Commission of an Annual Report on Form 10-K for the Company in respect
of The Prudential Variable Contract Real Property Account (the "Registrant") for
the  fiscal  year  ended   December  31,  2004  (the  "Form  10-K");   including
specifically,  but without  limiting the generality of the foregoing,  the power
and  authority  to sign his name in his  respective  capacity as a member of the
Board of  Directors  of the  Registrant  to the Form 10-K and such other 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 and to any other  documents  filed with the  Commission,  as
fully for all intents and purposes as he might or could do in person, and hereby
ratifies and confirms all said  attorneys-in-fact and agents, each acting alone,
and his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.


         IN WITNESS  WHEREOF,  I have hereunto set my hand this 8th day of March
2005.


                                               /s/ Gordon M. Bethune
                                               ---------------------------------
                                                   Gordon M. Bethune
                                                   Director
<PAGE>


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,  John M. Liftin and Clifford E. Kirsch, each
of them severally,  his true and lawful attorney-in-fact and agent with power of
substitution and resubstitution to sign in his name, place and stead, in any and
all  capacities,  to do any and all things and execute  any and all  instruments
that such attorney may deem necessary or advisable under the Securities Exchange
Act of 1934, as amended,  and any rules,  regulations  and  requirements  of the
Securities and Exchange  Commission (the "Commission") in connection with filing
with the  Commission of an Annual Report on Form 10-K for the Company in respect
of The Prudential Variable Contract Real Property Account (the "Registrant") for
the  fiscal  year  ended   December  31,  2004  (the  "Form  10-K");   including
specifically,  but without  limiting the generality of the foregoing,  the power
and  authority  to sign his name in his  respective  capacity as a member of the
Board of  Directors  of the  Registrant  to the Form 10-K and such other 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 and to any other  documents  filed with the  Commission,  as
fully for all intents and purposes as he might or could do in person, and hereby
ratifies and confirms all said  attorneys-in-fact and agents, each acting alone,
and his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.


         IN WITNESS  WHEREOF,  I have hereunto set my hand this 8th day of March
2005.


                                               /s/ Gaston Caperton III
                                               ---------------------------------
                                                   Gaston Caperton III
                                                   Director

<PAGE>


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,  John M. Liftin and Clifford E. Kirsch, each
of them severally,  his true and lawful attorney-in-fact and agent with power of
substitution and resubstitution to sign in his name, place and stead, in any and
all  capacities,  to do any and all things and execute  any and all  instruments
that such attorney may deem necessary or advisable under the Securities Exchange
Act of 1934, as amended,  and any rules,  regulations  and  requirements  of the
Securities and Exchange  Commission (the "Commission") in connection with filing
with the  Commission of an Annual Report on Form 10-K for the Company in respect
of The Prudential Variable Contract Real Property Account (the "Registrant") for
the  fiscal  year  ended   December  31,  2004  (the  "Form  10-K");   including
specifically,  but without  limiting the generality of the foregoing,  the power
and  authority  to sign his name in his  respective  capacity as a member of the
Board of  Directors  of the  Registrant  to the Form 10-K and such other 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 and to any other  documents  filed with the  Commission,  as
fully for all intents and purposes as he might or could do in person, and hereby
ratifies and confirms all said  attorneys-in-fact and agents, each acting alone,
and his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.


         IN WITNESS  WHEREOF,  I have hereunto set my hand this 8th day of March
2005.


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

<PAGE>


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,  John M. Liftin and Clifford E. Kirsch, each
of them severally,  his true and lawful attorney-in-fact and agent with power of
substitution and resubstitution to sign in his name, place and stead, in any and
all  capacities,  to do any and all things and execute  any and all  instruments
that such attorney may deem necessary or advisable under the Securities Exchange
Act of 1934, as amended,  and any rules,  regulations  and  requirements  of the
Securities and Exchange  Commission (the "Commission") in connection with filing
with the  Commission of an Annual Report on Form 10-K for the Company in respect
of The Prudential Variable Contract Real Property Account (the "Registrant") for
the  fiscal  year  ended   December  31,  2004  (the  "Form  10-K");   including
specifically,  but without  limiting the generality of the foregoing,  the power
and  authority  to sign his name in his  respective  capacity as a member of the
Board of  Directors  of the  Registrant  to the Form 10-K and such other 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 and to any other  documents  filed with the  Commission,  as
fully for all intents and purposes as he might or could do in person, and hereby
ratifies and confirms all said  attorneys-in-fact and agents, each acting alone,
and his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.


         IN WITNESS  WHEREOF,  I have hereunto set my hand this 8th day of March
2005.


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

<PAGE>


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,  John M. Liftin and Clifford E. Kirsch, each
of them severally,  his true and lawful attorney-in-fact and agent with power of
substitution and resubstitution to sign in his name, place and stead, in any and
all  capacities,  to do any and all things and execute  any and all  instruments
that such attorney may deem necessary or advisable under the Securities Exchange
Act of 1934, as amended,  and any rules,  regulations  and  requirements  of the
Securities and Exchange  Commission (the "Commission") in connection with filing
with the  Commission of an Annual Report on Form 10-K for the Company in respect
of The Prudential Variable Contract Real Property Account (the "Registrant") for
the  fiscal  year  ended   December  31,  2004  (the  "Form  10-K");   including
specifically,  but without  limiting the generality of the foregoing,  the power
and  authority  to sign his name in his  respective  capacity as a member of the
Board of  Directors  of the  Registrant  to the Form 10-K and such other 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 and to any other  documents  filed with the  Commission,  as
fully for all intents and purposes as he might or could do in person, and hereby
ratifies and confirms all said  attorneys-in-fact and agents, each acting alone,
and his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.


         IN WITNESS  WHEREOF,  I have hereunto set my hand this 8th day of March
2005.


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

<PAGE>


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,  John M. Liftin and Clifford E. Kirsch, each
of them severally,  his true and lawful attorney-in-fact and agent with power of
substitution and resubstitution to sign in his name, place and stead, in any and
all  capacities,  to do any and all things and execute  any and all  instruments
that such attorney may deem necessary or advisable under the Securities Exchange
Act of 1934, as amended,  and any rules,  regulations  and  requirements  of the
Securities and Exchange  Commission (the "Commission") in connection with filing
with the  Commission of an Annual Report on Form 10-K for the Company in respect
of The Prudential Variable Contract Real Property Account (the "Registrant") for
the  fiscal  year  ended   December  31,  2004  (the  "Form  10-K");   including
specifically,  but without  limiting the generality of the foregoing,  the power
and  authority  to sign his name in his  respective  capacity as a member of the
Board of  Directors  of the  Registrant  to the Form 10-K and such other 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 and to any other  documents  filed with the  Commission,  as
fully for all intents and purposes as he might or could do in person, and hereby
ratifies and confirms all said  attorneys-in-fact and agents, each acting alone,
and his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.


         IN WITNESS  WHEREOF,  I have hereunto set my hand this 8th day of March
2005.


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

<PAGE>


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,  John M. Liftin and Clifford E. Kirsch, each
of them severally,  his true and lawful attorney-in-fact and agent with power of
substitution and resubstitution to sign in his name, place and stead, in any and
all  capacities,  to do any and all things and execute  any and all  instruments
that such attorney may deem necessary or advisable under the Securities Exchange
Act of 1934, as amended,  and any rules,  regulations  and  requirements  of the
Securities and Exchange  Commission (the "Commission") in connection with filing
with the  Commission of an Annual Report on Form 10-K for the Company in respect
of The Prudential Variable Contract Real Property Account (the "Registrant") for
the  fiscal  year  ended   December  31,  2004  (the  "Form  10-K");   including
specifically,  but without  limiting the generality of the foregoing,  the power
and  authority  to sign his name in his  respective  capacity as a member of the
Board of  Directors  of the  Registrant  to the Form 10-K and such other 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 and to any other  documents  filed with the  Commission,  as
fully for all intents and purposes as he might or could do in person, and hereby
ratifies and confirms all said  attorneys-in-fact and agents, each acting alone,
and his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.


         IN WITNESS  WHEREOF,  I have hereunto set my hand this 8th day of March
2005.


                                               /s/ Glen H. Hiner
                                               ---------------------------------
                                                   Glen H. Hiner
                                                   Director

<PAGE>


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,  John M. Liftin and Clifford E. Kirsch, each
of them severally,  his true and lawful attorney-in-fact and agent with power of
substitution and resubstitution to sign in his name, place and stead, in any and
all  capacities,  to do any and all things and execute  any and all  instruments
that such attorney may deem necessary or advisable under the Securities Exchange
Act of 1934, as amended,  and any rules,  regulations  and  requirements  of the
Securities and Exchange  Commission (the "Commission") in connection with filing
with the  Commission of an Annual Report on Form 10-K for the Company in respect
of The Prudential Variable Contract Real Property Account (the "Registrant") for
the  fiscal  year  ended   December  31,  2004  (the  "Form  10-K");   including
specifically,  but without  limiting the generality of the foregoing,  the power
and  authority  to sign his name in his  respective  capacity as a member of the
Board of  Directors  of the  Registrant  to the Form 10-K and such other 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 and to any other  documents  filed with the  Commission,  as
fully for all intents and purposes as he might or could do in person, and hereby
ratifies and confirms all said  attorneys-in-fact and agents, each acting alone,
and his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.


         IN WITNESS  WHEREOF,  I have hereunto set my hand this 8th day of March
2005.


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

<PAGE>


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,  John M. Liftin and Clifford E. Kirsch, each
of them severally,  his true and lawful attorney-in-fact and agent with power of
substitution and resubstitution to sign in his name, place and stead, in any and
all  capacities,  to do any and all things and execute  any and all  instruments
that such attorney may deem necessary or advisable under the Securities Exchange
Act of 1934, as amended,  and any rules,  regulations  and  requirements  of the
Securities and Exchange  Commission (the "Commission") in connection with filing
with the  Commission of an Annual Report on Form 10-K for the Company in respect
of The Prudential Variable Contract Real Property Account (the "Registrant") for
the  fiscal  year  ended   December  31,  2004  (the  "Form  10-K");   including
specifically,  but without  limiting the generality of the foregoing,  the power
and  authority  to sign his name in his  respective  capacity as a member of the
Board of  Directors  of the  Registrant  to the Form 10-K and such other 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 and to any other  documents  filed with the  Commission,  as
fully for all intents and purposes as he might or could do in person, and hereby
ratifies and confirms all said  attorneys-in-fact and agents, each acting alone,
and his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.


         IN WITNESS  WHEREOF,  I have hereunto set my hand this 8th day of March
2005.


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

<PAGE>


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,  John M. Liftin and Clifford E. Kirsch, each
of them severally,  his true and lawful attorney-in-fact and agent with power of
substitution and resubstitution to sign in his name, place and stead, in any and
all  capacities,  to do any and all things and execute  any and all  instruments
that such attorney may deem necessary or advisable under the Securities Exchange
Act of 1934, as amended,  and any rules,  regulations  and  requirements  of the
Securities and Exchange  Commission (the "Commission") in connection with filing
with the  Commission of an Annual Report on Form 10-K for the Company in respect
of The Prudential Variable Contract Real Property Account (the "Registrant") for
the  fiscal  year  ended   December  31,  2004  (the  "Form  10-K");   including
specifically,  but without  limiting the generality of the foregoing,  the power
and  authority  to sign his name in his  respective  capacity as a member of the
Board of  Directors  of the  Registrant  to the Form 10-K and such other 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 and to any other  documents  filed with the  Commission,  as
fully for all intents and purposes as he might or could do in person, and hereby
ratifies and confirms all said  attorneys-in-fact and agents, each acting alone,
and his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.


         IN WITNESS  WHEREOF,  I have hereunto set my hand this 8th day of March
2005.


                                               /s/ Ida F.S. Schmertz
                                               ---------------------------------
                                                   Ida F.S. Schmertz
                                                   Director

<PAGE>


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,  John M. Liftin and Clifford E. Kirsch, each
of them severally,  his true and lawful attorney-in-fact and agent with power of
substitution and resubstitution to sign in his name, place and stead, in any and
all  capacities,  to do any and all things and execute  any and all  instruments
that such attorney may deem necessary or advisable under the Securities Exchange
Act of 1934, as amended,  and any rules,  regulations  and  requirements  of the
Securities and Exchange  Commission (the "Commission") in connection with filing
with the  Commission of an Annual Report on Form 10-K for the Company in respect
of The Prudential Variable Contract Real Property Account (the "Registrant") for
the  fiscal  year  ended   December  31,  2004  (the  "Form  10-K");   including
specifically,  but without  limiting the generality of the foregoing,  the power
and  authority  to sign his name in his  respective  capacity as a member of the
Board of  Directors  of the  Registrant  to the Form 10-K and such other 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 and to any other  documents  filed with the  Commission,  as
fully for all intents and purposes as he might or could do in person, and hereby
ratifies and confirms all said  attorneys-in-fact and agents, each acting alone,
and his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.


         IN WITNESS  WHEREOF,  I have hereunto set my hand this 8th day of March
2005.


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