<ARTICLE>                     5
<CIK>                         0000783287
<NAME>                        QSR Income Properties, Ltd.
<MULTIPLIER>                                                          1
<CURRENCY>                                                           US
       
                                                                 
<PERIOD-TYPE>                                                     9-MOS
<FISCAL-YEAR-END>                                           DEC-31-1996
<PERIOD-START>                                              JAN-01-1996
<PERIOD-END>                                                SEP-30-1996
<EXCHANGE-RATE>                                                       1
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<SECURITIES>                                                          0
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<ALLOWANCES>                                                          0
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<PP&E>                                                       10,591,000
<DEPRECIATION>                                              (3,256,000)
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<CGS>                                                                 0
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<EPS-PRIMARY>                                                   (33.57)
<EPS-DILUTED>                                                   (33.57)