497 1 aug04horizon.htm AUGUST 13, 2004 PL & PLNJ SP HORIZON PRO SUPP
                                                        PRUCO LIFE INSURANCE COMPANY
                                              PRUCO LIFE INSURANCE COMPANY OF NEW JERSEY

                                                     STRATEGIC PARTNERSSM HORIZON


                                  Supplement, dated August 13, 2004 to Prospectuses Dated May 1, 2004


This supplement should be read and retained with the current prospectus for your Strategic Partners Horizon annuity contract.  If you
would like another copy of a current prospectus, please contact us at (888) PRU-2888.

Changes to certain systems under which we administer your annuity will take effect on or about September 7, 2004.  These changes are
the result of further efforts to integrate American Skandia Life Assurance Corporation's operations into the operations of other
subsidiary companies of Prudential Financial, Inc.  The change below regarding assignments is part of those systems-related changes,
and the change below regarding company taxes is simply updated disclosure.

This supplement is intended to update certain information in the May 1, 2004 prospectus for the version of Strategic Partners Horizon
that you own (i.e., either the Pruco Life or Pruco Life of New Jersey version), and is not intended to be a prospectus or offer for
the other version of Strategic Partners Horizon listed here.

COMPANY TAXES:  In Section 6 of each prospectus, we add a new heading entitled "Company Taxes," which provides as follows:

         "In calculating our corporate income tax liability, we derive certain corporate income tax benefits associated with the
investment of company assets, including separate account assets, which are treated as company assets under applicable income tax
law.  These benefits reduce our overall corporate income tax liability.  Under current law, such benefits may include foreign tax
credits and corporate dividends received deductions.  We do not pass these tax benefits through to owners of the annuity contracts
because (i) the contract owners are not the owners of the assets generating these benefits under applicable income tax law and (ii)
we do not currently pass through company income taxes on the taxable corporate earnings created by this annuity.  We reserve the
right to change these tax practices."


ASSIGNMENT:  In Section 9 of each prospectus, under the heading entitled "Assignment," we add the following sentence to the end of
the first paragraph:

         "If you assign the contract, that assignment will result in the termination of any automated withdrawal program that had
been in effect.  If the new owner wants to re-institute an automated withdrawal program, then he/she needs to submit the forms that
we require, in good order."