<ARTICLE>                     5
<CIK>                         0000783287
<NAME>                        QSR INCOME PROPERTIES, LTD.
<MULTIPLIER>                                                            1
<CURRENCY>                                                         U.S. $
       
                                                                   
<PERIOD-TYPE>                                                       3-MOS
<FISCAL-YEAR-END>                                             DEC-31-1997
<PERIOD-START>                                                 JAN-1-1997
<PERIOD-END>                                                  MAR-31-1997
<EXCHANGE-RATE>                                                         1
<CASH>                                                            326,000
<SECURITIES>                                                            0
<RECEIVABLES>                                                           0
<ALLOWANCES>                                                            0
<INVENTORY>                                                             0
<CURRENT-ASSETS>                                                  326,000
<PP&E>                                                         10,591,000
<DEPRECIATION>                                                (3,256,000)
<TOTAL-ASSETS>                                                  7,969,000
<CURRENT-LIABILITIES>                                             154,000
<BONDS>                                                                 0
<PREFERRED-MANDATORY>                                                   0
<PREFERRED>                                                             0
<COMMON>                                                                0
<OTHER-SE>                                                      7,815,000
<TOTAL-LIABILITY-AND-EQUITY>                                    7,969,000
<SALES>                                                                 0
<TOTAL-REVENUES>                                                  309,000
<CGS>                                                                   0
<TOTAL-COSTS>                                                      35,000
<OTHER-EXPENSES>                                                   32,000
<LOSS-PROVISION>                                                        0
<INTEREST-EXPENSE>                                                      0
<INCOME-PRETAX>                                                   242,000
<INCOME-TAX>                                                            0
<INCOME-CONTINUING>                                               242,000
<DISCONTINUED>                                                          0
<EXTRAORDINARY>                                                         0
<CHANGES>                                                               0
<NET-INCOME>                                                      242,000
<EPS-PRIMARY>                                                        2.08
<EPS-DILUTED>                                                        2.08