8-K

                    SECURITIES AND EXCHANGE COMMISSION
                          Washington, D.C. 20549

                                 FORM 8-K
                              CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):  May 14, 1996

                     Commission file number:  0-18418


            Prudential-Bache Capital Return Futures Fund 2, L.P.
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           (Exact name of Registrant as specified in its charter)

Delaware                                                  13-3533120
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(State or other jurisdiction               (I.R.S. Employer Identification No.)
of incorporation or organization)  

One New York Plaza, 13th Floor New York, New York                  10292
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(Address of principal executive offices)                         (Zip Code)

Registrant's telephone number, including area code: (212) 778-7866


                                             N/A
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    Former name, former address and former fiscal year, if changed since 
                               last report.



Item 4 - Change in Registrant's Certifying Accountant

(a)  Previous independent accountants

   (i)     On May 14, 1996, the General Partner of the Registrant dismissed 
           Deloitte & Touche LLP as the independent accountants of the 
           Registrant.

   (ii)    The reports of Deloitte & Touche LLP on the financial statements 
           for the past two fiscal years contained no adverse opinion or 
           disclaimer of opinion and were not qualified or modified as to 
           uncertainty, audit scope or accounting principles.

   (iii)   In connection with its audits for the two most recent fiscal 
           years and during the subsequent interim period, there have 
           been no disagreements with Deloitte & Touche LLP on any matter 
           of accounting principles or practices, financial statement 
           disclosure or auditing scope or procedure, which if not resolved 
           to the satisfaction of the accountants, would have caused them 
           to make a reference to the matter in their report.

   (iv)    The Registrant has requested that Deloitte & Touche LLP furnish 
           it with a letter addressed to the Securities and Exchange 
           Commission stating whether it agrees with the above statements.  
           A copy of such letter dated May 15, 1996 is filed as Exhibit 
           16.1 to this Form 8-K.

(b)  New independent accountants

           The General Partner of the Registrant engaged Price Waterhouse 
           LLP as the new independent accountants of the Registrant as of 
           May 14, 1996.  During the two most recent fiscal years and 
           through May 14, 1996, the Registrant has not consulted with 
           Price Waterhouse LLP on items which 1) were or should have been 
           subject to Statement of Auditing Standards No. 50 or 2) concerned 
           the subject matter of a disagreement or reportable event with 
           the former accountants (as described in Regulation S-K 
           Item 304(a)(2)).


Item 7 - Financial Statements and Exhibits

(c)   Exhibits

  16.1    Letter dated May 15, 1996 from Deloitte & Touche LLP to 
          the Securities and Exchange Commission with regard to Item 4 
          of this report.


                                SIGNATURES

   Pursuant to the requirements of the Securities Exchange Act of 1934, 
the Registrant has duly caused this report to be signed on its behalf 
by the undersigned hereunto duly authorized.

Prudential-Bache Capital Return Futures Fund 2, L.P.

By:  Prudential Securities Futures Management Inc.
      A Delaware corporation, General Partner

By: /s/ Steven Carlino                              Date: May 16, 1996
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Steven Carlino
Vice President
Chief Accounting Officer for the Registrant

EX-16.1

May 15, 1996

Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C.  20549

Dear Sirs/Madams:

We have read and agree with the comments in Item 4 of Form 8-K of 
Prudential-Bache Capital Return Futures Fund 2, L.P. dated May 14, 1996.

Yours truly,

Deloitte & Touche LLP
New York, New York