<PAGE>

                                                                      Exhibit 24

                                POWER OF ATTORNEY

      KNOW ALL  PERSONS  BY THESE  PRESENTS,  that the  person  whose  signature
appears below constitutes and appoints Thomas C. Castano, John Chieffo, Clifford
E. Kirsch, and Bernard J. Jacob, and 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,  and 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 the filing with the  Commission of an Annual
Report  on Form  10-K  of  Pruco  Life  Insurance  Company  of New  Jersey  (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 that 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 30th day of March
2005.

                                         /s/ David R. Odenath, Jr.
                                        ---------------------------------------
                                             David R. Odenath, Jr.


                                       19
<PAGE>

                                                                      Exhibit 24

                                POWER OF ATTORNEY

      KNOW ALL  PERSONS  BY THESE  PRESENTS,  that the  person  whose  signature
appears below constitutes and appoints Thomas C. Castano, John Chieffo, Clifford
E. Kirsch, and Bernard J. Jacob, and 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,  and 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 the filing with the  Commission of an Annual
Report  on Form  10-K  of  Pruco  Life  Insurance  Company  of New  Jersey  (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 that 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 30th day of March
2005.

                                          /s/ Andrew J. Mako
                                        ---------------------------------------

                                              Andrew J. Mako


                                       20
<PAGE>

                                                                      Exhibit 24

                                POWER OF ATTORNEY

      KNOW ALL  PERSONS  BY THESE  PRESENTS,  that the  person  whose  signature
appears below constitutes and appoints Thomas C. Castano, John Chieffo, Clifford
E. Kirsch, and Bernard J. Jacob, and 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,  and 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 the filing with the  Commission of an Annual
Report  on Form  10-K  of  Pruco  Life  Insurance  Company  of New  Jersey  (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 that 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 30th day of March
2005.

                                         /s/ C. Edward Chaplin
                                        ---------------------------------------

                                             C. Edward Chaplin


                                       21
<PAGE>

                                                                      Exhibit 24

                                POWER OF ATTORNEY

      KNOW ALL  PERSONS  BY THESE  PRESENTS,  that the  person  whose  signature
appears below constitutes and appoints Thomas C. Castano, John Chieffo, Clifford
E. Kirsch, and Bernard J. Jacob, and 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,  and 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 the filing with the  Commission of an Annual
Report  on Form  10-K  of  Pruco  Life  Insurance  Company  of New  Jersey  (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 that 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 30th day of March
2005.

                                          /s/ Helen M. Galt
                                        ---------------------------------------

                                              Helen M. Galt


                                       22
<PAGE>

                                                                      Exhibit 24

                                POWER OF ATTORNEY

      KNOW ALL  PERSONS  BY THESE  PRESENTS,  that the  person  whose  signature
appears below constitutes and appoints Thomas C. Castano, John Chieffo, Clifford
E. Kirsch, and Bernard J. Jacob, and 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,  and 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 the filing with the  Commission of an Annual
Report  on Form  10-K  of  Pruco  Life  Insurance  Company  of New  Jersey  (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 that 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 30th day of March
2005.

                                         /s/ Ronald P. Joelson
                                        ---------------------------------------

                                             Ronald P. Joelson


                                       23
<PAGE>

                                                                      Exhibit 24

                                POWER OF ATTORNEY

      KNOW ALL  PERSONS  BY THESE  PRESENTS,  that the  person  whose  signature
appears below constitutes and appoints Thomas C. Castano, John Chieffo, Clifford
E. Kirsch, and Bernard J. Jacob, and 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,  and 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 the filing with the  Commission of an Annual
Report  on Form  10-K  of  Pruco  Life  Insurance  Company  of New  Jersey  (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 that 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 30th day of March
2005.

                                         /s/ James J. Avery, Jr.
                                        ---------------------------------------

                                             James J. Avery, Jr.


                                       24