<ARTICLE> 5
<CIK> 0000102438
<NAME> USP REAL ESTATE INTESTMENT TRUST
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               DEC-31-1995
<CASH>                                       1,370,623
<SECURITIES>                                         0
<RECEIVABLES>                                  758,864
<ALLOWANCES>                                   143,991
<INVENTORY>                                          0
<CURRENT-ASSETS>                             2,419,133
<PP&E>                                      39,651,566
<DEPRECIATION>                              10,505,521
<TOTAL-ASSETS>                              32,853,270
<CURRENT-LIABILITIES>                        1,071,253
<BONDS>                                     15,271,385
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     3,880,000
<OTHER-SE>                                  12,630,632
<TOTAL-LIABILITY-AND-EQUITY>                32,853,270
<SALES>                                              0
<TOTAL-REVENUES>                             5,618,014
<CGS>                                                0
<TOTAL-COSTS>                                2,576,298
<OTHER-EXPENSES>                               378,703
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                           1,562,864
<INCOME-PRETAX>                              1,100,149
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          1,100,149
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 1,100,149
<EPS-PRIMARY>                                      .28
<EPS-DILUTED>                                      .28