For the fiscal year ended February 28, 2002.
File number:  811-3712
Prudential Government Income Fund


SUB-ITEM 77J
Revaluation of Assets or Restatement of Capital Share Account


Distributions to shareholders, which are determined in accordance with
federal income tax regulations, which may differ from generally accepted
accounting principles, are recorded on the ex-dividend date.  In order to
present undistributed net income and accumulated net realized gains (losses)
on the statement of assets and liabilities that more closely represent their
tax character, certain adjustments have been made to paid-in-capital in
excess of par, undistributed net investment income and accumulated net
realized gain (loss) on investments.  For the year ended February 28, 2002,
the adjustments were to decrease distributions in excess of net investment
income by $5,222,665, increase accumulated realized loss on investments by
$26,427,666 and increase paid-in-capital by $21,205,001, due to certain tax
adjustments from the acquisition (Note 8) and differences between financial
reporting and tax accounting.  Net investment income, net realized losses and
net assets were not affected by this change.


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