The Prudential Variable Appreciable Account

                                 with respect to

                       Variable Appreciable Life Contracts
                        Variable Universal Life Contracts
                 Survivorship Variable Universal Life Contracts


     The Report of Independent Accountants on Page B-41 of the prospectus for
the above-mentioned Prudential contracts is hereby amended to include the
signature of PricewaterhouseCoopers, LLP, and now reads as follows:


                        REPORT OF INDEPENDENT ACCOUNTANTS

To the Board of Directors and Stockholder of
The Prudential Insurance Company of America

     In our opinion, the accompanying consolidated statements of financial
position and the related consolidated statements of operations, of stockholder's
equity and of cash flows present fairly, in all material respects, the financial
position of The Prudential Insurance Company of America and its subsidiaries at
December 31, 2001 and 2000, and the results of their operations and their cash
flows for each of the three years in the period ended December 31, 2001, in
conformity with accounting principles generally accepted in the United States of
America. These financial statements are the responsibility of the Company's
management; our responsibility is to express an opinion on these financial
statements based on our audits. We conducted our audits of these statements in
accordance with auditing standards generally accepted in the United States of
America, which require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements, assessing the
accounting principles used and significant estimates made by management, and
evaluating the overall financial statement presentation. We believe that our
audits provide a reasonable basis for our opinion.


PricewaterhouseCoopers LLP
New York, New York
February 12, 2002





RIASUP Ed. 8-2002