EXHIBIT 24

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE  PRESENTS,  that the person  whose  signature  appears
below  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  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, 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 of
The  Prudential  Insurance  Company of  America  in  respect  of The  Prudential
Variable  Contract Real Property Account (the  "Registrant") for the fiscal year
ended  December  31, 2003 ("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 9th day of March 2004.

/s/    Franklin E. Agnew
-------------------------------
       Franklin E. Agnew








<PAGE>

EXHIBIT 24

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE  PRESENTS,  that the person  whose  signature  appears
below  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  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, 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 of
The  Prudential  Insurance  Company of  America  in  respect  of The  Prudential
Variable  Contract Real Property Account (the  "Registrant") for the fiscal year
ended  December  31, 2003 ("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 9th day of March 2004.

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










<PAGE>

EXHIBIT 24

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE  PRESENTS,  that the person  whose  signature  appears
below  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  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, 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 of
The  Prudential  Insurance  Company of  America  in  respect  of The  Prudential
Variable  Contract Real Property Account (the  "Registrant") for the fiscal year
ended  December  31, 2003 ("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 9th day of March 2004.

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








<PAGE>

EXHIBIT 24

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE  PRESENTS,  that the person  whose  signature  appears
below  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  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, 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 of
The  Prudential  Insurance  Company of  America  in  respect  of The  Prudential
Variable  Contract Real Property Account (the  "Registrant") for the fiscal year
ended  December  31, 2003 ("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 9th day of March 2004.

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




<PAGE>

EXHIBIT 24

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE  PRESENTS,  that the person  whose  signature  appears
below  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  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, 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 of
The  Prudential  Insurance  Company of  America  in  respect  of The  Prudential
Variable  Contract Real Property Account (the  "Registrant") for the fiscal year
ended  December  31, 2003 ("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 9th day of March 2004.

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








<PAGE>

EXHIBIT 24

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE  PRESENTS,  that the person  whose  signature  appears
below  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  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, 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 of
The  Prudential  Insurance  Company of  America  in  respect  of The  Prudential
Variable  Contract Real Property Account (the  "Registrant") for the fiscal year
ended  December  31, 2003 ("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 9th day of March 2004.

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










<PAGE>

EXHIBIT 24

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE  PRESENTS,  that the person  whose  signature  appears
below  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  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, 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 of
The  Prudential  Insurance  Company of  America  in  respect  of The  Prudential
Variable  Contract Real Property Account (the  "Registrant") for the fiscal year
ended  December  31, 2003 ("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 9th day of March 2004.

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









<PAGE>


EXHIBIT 24

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE  PRESENTS,  that the person  whose  signature  appears
below  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  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, 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 of
The  Prudential  Insurance  Company of  America  in  respect  of The  Prudential
Variable  Contract Real Property Account (the  "Registrant") for the fiscal year
ended  December  31, 2003 ("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 9th day of March 2004.

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








<PAGE>

EXHIBIT 24

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE  PRESENTS,  that the person  whose  signature  appears
below  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  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, 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 of
The  Prudential  Insurance  Company of  America  in  respect  of The  Prudential
Variable  Contract Real Property Account (the  "Registrant") for the fiscal year
ended  December  31, 2003 ("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 9th day of March 2004.

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














<PAGE>

EXHIBIT 24

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE  PRESENTS,  that the person  whose  signature  appears
below  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  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, 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 of
The  Prudential  Insurance  Company of  America  in  respect  of The  Prudential
Variable  Contract Real Property Account (the  "Registrant") for the fiscal year
ended  December  31, 2003 ("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 9th day of March 2004.

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










<PAGE>

EXHIBIT 24

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE  PRESENTS,  that the person  whose  signature  appears
below  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  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, 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 of
The  Prudential  Insurance  Company of  America  in  respect  of The  Prudential
Variable  Contract Real Property Account (the  "Registrant") for the fiscal year
ended  December  31, 2003 ("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 9th day of March 2004.

/s/    Richard M. Thomson
-----------------------------
       Richard M. Thomson








<PAGE>


EXHIBIT 24

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE  PRESENTS,  that the person  whose  signature  appears
below  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  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, 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 of
The  Prudential  Insurance  Company of  America  in  respect  of The  Prudential
Variable  Contract Real Property Account (the  "Registrant") for the fiscal year
ended  December  31, 2003 ("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 9th day of March 2004.

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













<PAGE>


EXHIBIT 24

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE  PRESENTS,  that the person  whose  signature  appears
below  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  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, 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 of
The  Prudential  Insurance  Company of  America  in  respect  of The  Prudential
Variable  Contract Real Property Account (the  "Registrant") for the fiscal year
ended  December  31, 2003 ("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 9th day of March 2004.

/s/   Stanley C. Van Ness
----------------------------
      Stanley C. Van Ness