EX-99.77Q1 OTHR EXHB

              PRUDENTIAL TAX-FREE MONEY FUND, INC.
                 GATEWAY CENTER THREE, 4th Floor
                       100 MULBERRY STREET
                    NEWARK, NEW JERSEY 07102





                                   February 29, 2008



Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC  20549


     Re:  Prudential Tax-Free Money Fund, Inc.
          File No. 811-2927


Ladies and Gentlemen:

     Enclosed please find the Annual Report on Form N-SAR for the
above  referenced Fund, for the six-month period  ended  December
31,  2007.   The enclosed is being filed electronically  via  the
EDGAR System.



                                   Yours truly,


                                   /s/ Jonathan D. Shain
                                   Jonathan D. Shain
                                   Assistant Secretary

Enclosure


     This  report  is signed on behalf of the Registrant  in  the
City  of  Newark  and  State of New Jersey on  the  29th  day  of
February 2008.



              Prudential Tax-Free Money Fund, Inc.


Witness:  /s/ Liliana Santos                 By:  /s/ Jonathan D.
Shain
       Liliana Santos                     Jonathan D. Shain
                                        Assistant Secretary





L:\MFApps\CLUSTER 2\N-SARS\TFM\2007\Annual letter.doc

EX-99.77B ACCT LTTR

   Report of Independent Registered Public Accounting Firm


The Shareholders and Board of Directors of
Prudential Tax-Free Money Fund, Inc.:

In planning and performing our audit of the financial
statements of Prudential Tax-Free Money Fund, Inc. (d/b/a
Dryden Tax-Free Money Fund, hereafter referred to as the
"Fund") as of and for the year ended December 31, 2007, in
accordance with the standards of the Public Company
Accounting Oversight Board (United States), we considered
the Fund's internal control over financial reporting,
including controls over safeguarding securities, as a basis
for designing our auditing procedures for the purpose of
expressing our opinion on the financial statements and to
comply with the requirements of Form N-SAR, but not for the
purpose of expressing an opinion on the effectiveness of the
Fund's internal control over financial reporting.
Accordingly, we express no such opinion.

Management of the Fund is responsible for establishing and
maintaining effective
internal control over financial reporting. In fulfilling
this responsibility, estimates and
judgments by management are required to assess the expected
benefits and related costs
of controls. A company's internal control over financial
reporting is a process designed
to provide reasonable assurance regarding the reliability of
financial reporting and the
preparation of financial statements for external purposes in
accordance with generally
accepted accounting principles. A company's internal control
over financial reporting
includes those policies and procedures that (1) pertain to
the maintenance of records that,
in reasonable detail, accurately and fairly reflect the
transactions and dispositions of the
assets of the company; (2) provide reasonable assurance that
transactions are recorded as
necessary to permit preparation of financial statements in
accordance with generally
accepted accounting principles, and that receipts and
expenditures of the company are
being made only in accordance with authorizations of
management and directors of the
company; and (3) provide reasonable assurance regarding
prevention or timely detection
of unauthorized acquisition, use, or disposition of the
company's assets that could have a
material effect on the financial statements.

Because of its inherent limitations, internal control over
financial reporting may not
prevent or detect misstatements. Also, projections of any
evaluation of effectiveness to
future periods are subject to the risk that controls may
become inadequate because of
changes in conditions, or that the degree of compliance with
the policies or procedures
may deteriorate.

A deficiency in internal control over financial reporting
exists when the design or
operation of a control does not allow management or
employees, in the normal course of
performing their assigned functions, to prevent or detect
misstatements on a timely basis.
A material weakness is a deficiency, or a combination of
deficiencies, in internal control
over financial reporting, such that there is a reasonable
possibility that a material misstatement of the Fund's
annual or interim financial statements will not be prevented
or detected on a timely basis.

Our consideration of the Fund's internal control over
financial reporting was for the
limited purpose described in the first paragraph and would
not necessarily disclose all
deficiencies in internal control that might be deficiencies
or material weaknesses under
standards established by the Public Company Accounting
Oversight Board (United
States). However, we noted no deficiencies in the Fund's
internal control over financial reporting and its operation,
including controls for over safeguarding securities, that we
consider to be a material weakness as defined above as of
December 31, 2007.

This report is intended solely for the information and use
of management and the Board
of Directors of the Fund and the Securities and Exchange
Commission and is not intended to be and should not be used
by anyone other than these specified parties.


KPMG LLP


New York, NY
February 28, 2008