Variable Investment Plan

	Average Annual Total Returns¹
	Non-Standardized Return¹ as of 3/31/2005 (Without Withdrawal Charges)							Standardized Return² as of 3/31/2005 (With Withdrawal Charges)
Investment Options Subaccounts	Inception Date	YTD %	1 Yr %	3 Yrs %	5 Yrs %	10 Yrs %	Since Inception %	Inception Date	1 Yr %	5 Yrs %	10 Yrs/ Since Inception %
Specialty:
Prudential Real Property Partnership	05/02/88	1.88	6.83	2.74	3.70	4.90	4.05	05/02/88	0.53	3.49	4.90
Prudential Natural Resources	05/02/88	11.99	30.91	22.87	18.96	15.19	13.12	05/02/88	24.61	18.84	15.19
International Equity:
Prudential Global	05/01/89	-2.13	2.76	1.51	-8.47	5.98	5.57	05/01/89	-3.54	-8.81	5.98
Small-/Mid-Cap Growth:
Prudential Small Capitalization Stock	05/01/95	-2.47	11.14	8.16	8.10	N/A	11.67	05/01/95	4.84	7.92	11.67
Large-Cap Growth:
Jennison	05/01/95	-5.62	1.21	-2.63	-12.15	N/A	7.54	05/01/95	-5.09	-12.56	7.54
Prudential Stock Index	10/19/87	-2.54	4.96	1.12	-4.60	9.16	10.63	10/19/87	-1.34	-4.90	9.16
Large-Cap Value:
Prudential Value	02/19/88	0.84	10.70	3.69	5.55	9.42	10.52	02/19/88	4.40	5.36	9.42
Prudential Equity	06/30/83	-2.93	4.07	1.63	-0.35	6.87	10.76	06/30/83	-2.23	-0.59	6.87
Balanced:
Prudential Flexible Managed	06/30/83	-1.56	5.46	4.08	0.43	6.24	8.73	06/30/83	-0.84	0.20	6.24
Prudential Conservative Balanced	06/30/83	-1.95	2.85	3.23	0.67	5.38	7.98	06/30/83	-3.45	0.43	5.38
Fixed Income:
Prudential High Yield Bond	02/23/87	-1.85	5.38	9.16	3.72	4.89	5.72	02/23/87	-0.92	3.52	4.89
Prudential Diversified Bond	06/30/83	-0.81	0.93	5.35	5.40	5.73	7.75	06/30/83	-5.37	4.96	5.73
Prudential Government Income	05/01/89	-0.51	-0.67	4.36	5.65	5.59	6.28	05/01/89	-6.97	5.45	5.59
Money Market:
Prudential Money Market 7-Day Current Net Yield: 1.20 %	06/30/83	0.21	0.09	-0.11	1.25	2.65	4.53	06/30/83	-6.21	0.74	2.65

	Average Annual Total Returns
	Non-Standardized Return¹ as of 3/31/2005 (Without Withdrawal Charges)							Standardized Return² as of 3/31/2005 (With Withdrawal Charges)
Investment Option Subaccounts	Inception Date	YTD %	1 Yr %	3 Yrs %	5 Yrs %	10 Yrs %	Since Inception %	Inception Date	1 Yr %	5 Yrs %	10 Yrs/ Since Inception %
Specialty:
Prudential Real Property Partnership	05/02/88	1.88	6.83	2.74	3.70	4.90	4.05	05/02/88	0.53	3.49	4.90
Prudential Natural Resources	05/02/88	11.99	30.91	22.87	18.96	15.19	13.12	05/02/88	24.61	18.84	15.19
International Equity:
Prudential Global	05/01/89	-2.13	2.76	1.51	-8.47	5.98	5.57	05/01/89	-3.54	-8.81	5.98
Small-/Mid-Cap Growth:
Prudential Small Capitalization Stock	05/01/95	-2.47	11.14	8.16	8.10	N/A	11.67	05/01/95	4.84	7.92	11.67
Large-Cap Growth:
Jennison	05/01/95	-5.62	1.21	-2.63	-12.15	N/A	7.54	05/01/95	-5.09	-12.56	7.54
Prudential Stock Index	10/19/87	-2.54	4.96	1.12	-4.60	9.16	10.63	10/19/87	-1.34	-4.90	9.16
Large-Cap Value:
Prudential Value	02/19/88	0.84	10.70	3.69	5.55	9.42	10.52	02/19/88	4.40	5.36	9.42
Prudential Equity	06/30/83	-2.93	4.07	1.63	-0.35	6.87	10.76	06/30/83	-2.23	-0.59	6.87
Balanced:
Prudential Flexible Managed	06/30/83	-1.56	5.46	4.08	0.43	6.24	8.73	06/30/83	-0.84	0.20	6.24
Prudential Conservative Balanced	06/30/83	-1.95	2.85	3.23	0.67	5.38	7.98	06/30/83	-3.45	0.43	5.38
Fixed Income:
Prudential High Yield Bond	02/23/87	-1.85	5.38	9.16	3.72	4.89	5.72	02/23/87	-0.92	3.52	4.89
Prudential Diversified Bond	06/30/83	-0.81	0.93	5.35	5.40	5.73	7.75	06/30/83	-5.37	4.96	5.73
Prudential Government Income	05/01/89	-0.51	-0.67	4.36	5.65	5.59	6.28	05/01/89	-6.97	5.45	5.59
Money Market:
Prudential Money Market 7-Day Current Net Yield: 1.20 %	06/30/83	0.21	0.09	-0.11	1.25	2.65	4.53	06/30/83	-6.21	0.74	2.65

¹The average annual total returns reflect the reinvestment of all dividends and capital gains, and the deduction of investment management fees, expenses, and product-related insurance charges. For the non-standardized returns listed above, we assume, hypothetically, that the contract was allocated to each underlying portfolio from the date that the portfolio was first made available through the separate account that supports your annuity contract. We also assume that there were no withdrawal charges.

²The SEC-standardized returns are calculated from the date the portfolio was first made available through the separate account that supports your annuity contract. We also assume the maximum possible withdrawal charges. As disclosed in the prospectus, the maximum withdrawal charge is 8% of the amount withdrawn before the first anniversary of the purchase payment, reduced by 1% for each year thereafter.

An investment in the Prudential Series Fund Money Market Portfolio is neither insured nor guaranteed by the Federal Deposit Insurance Corporation or any other government agency. Although the Portfolio seeks to preserve the value of your investment at $10.00 per share, it is possible to lose money by investing in the Portfolio. The yield quotation more closely reflects the current earnings of the Money Market Portfolio than the total return quotation.

THIS MATERIAL MUST BE PRECEDED OR ACCOMPANIED BY A CURRENT PROSPECTUS AND PRODUCT MATERIAL (Product brochure/Information or Illustration).

Investors should consider the contract and the underlying portfolios' investment objectives, risks, and charges and expenses carefully before investing. The contract's prospectus and the underlying portfolio prospectus contain information relating to investment objectives, risks, and charges and expenses as well as other important information. You should read the prospectuses carefully before investing.

Annuities have limitations and withdrawal charges. Your licensed financial professional will be glad to provide you with costs and complete details.

Variable Investment Plan^® is a variable annuity issued by The Prudential Insurance Company of America, 751 Broad Street, Newark, NJ 07102-3777 and distributed by Prudential Investment Management Services LLC (member SIPC), Three Gateway Center, 14th Floor, Newark, NJ 07102-4077. All are Prudential Financial companies. Prudential Financial and the Rock logo are service marks of The Prudential Insurance Company of America, Newark, NJ, and its affiliates. Each company is solely responsible for its own respective financial conditions and contractual obligations.

The Prudential Series Fund investment portfolios are available to the public only through variable life and variable annuity contracts. The performance of these portfolios is not related to that of any other retail mutual funds, despite any similarities in their names, investment objectives or policies.

The policy contract numbers for Variable Investment Plan^® are VIP-86-OR and VIP-86.

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VIP IFS-A091231
Edition 5/2004