EX-99.77M MERGERS

For the fiscal period ended (a) 12/31/01
File number (c) 811-2927



SUB-ITEM 77M
Mergers


	On June 27, 2001 and July 19, 2001, Prudential
Tax-Free Money Fund, Inc., The Registrant), acquired
all the net assets of Prudential Municipal Series
Fund-Connecticut Money Market Series and Prudential
Municipal Series Fund- Massachusetts Money Market
Series, respectively, pursuant to a plan of
reorganization approved by Prudential Municipal
Series Fund (Connecticut and Massachusetts Series)
shareholders.

EX-99.J OTHER OPININ

Report of Independent Accountants


To the Board of Directors and Shareholders of
Prudential Tax-Free Money Fund, Inc.


In planning and performing our audit of the financial
statements of
Prudential Tax-Free Money Fund, Inc. (the Fund) for
the year
ended December 31, 2001, we considered its internal
control,
including control activities for safeguarding
securities, in order to
determine our auditing procedures for the purpose of
expressing
our opinion on the financial statements and to comply
with the
requirements of Form N-SAR, not to provide assurance
on internal
control.

The management of the Fund is responsible for
establishing and
maintaining internal control.  In fulfilling this
responsibility,
estimates and judgments by management are required to
assess the
expected benefits and related costs of controls.
Generally, controls
that are relevant to an audit pertain to the entitys
objective of
preparing financial statements for external purposes
that are fairly
presented in conformity with generally accepted
accounting
principles.  Those controls include the safeguarding
of assets
against unauthorized acquisition, use or disposition.
Because of inherent limitations in internal control,
errors or fraud
may occur and not be detected.  Also, projection of
any evaluation
of internal control to future periods is subject to
the risk that
controls may become inadequate because of changes in
conditions
or that the effectiveness of their design and
operation may
deteriorate.
Our consideration of internal control would not
necessarily
disclose all matters in internal control that might be
material
weaknesses under standards established by the American
Institute
of Certified Public Accountants.  A material weakness
is a
condition in which the design or operation of one or
more of the
internal control components does not reduce to a
relatively low
level the risk that misstatements caused by error or
fraud in
amounts that would be material in relation to the
financial
statements being audited may occur and not be detected
within a
timely period by employees in the normal course of
performing
their assigned functions.  However, we noted no
matters involving
internal control and its operation, including controls
for
safeguarding securities, that we consider to be
material weaknesses
as defined above as of December 31, 2001.
This report is intended solely for the information and
use of the
Board of Directors,  management and the Securities and
Exchange
Commission and is not intended to be and should not be
used by
anyone other than these specified parties.

PricewaterhouseCoopers LLP
February 15, 2002
To the Board of Directors and Shareholders of
Prudential Tax-Free Money Fund, Inc.