<ARTICLE> 5 <CIK> 0000783287 <NAME> QSR INCOME PROPERTIES, LTD. <MULTIPLIER> 1 <CURRENCY> US <PERIOD-TYPE> 12-Mos <FISCAL-YEAR-END> Dec-31-1996 <PERIOD-START> Jan-01-1996 <PERIOD-END> Dec-31-1996 <EXCHANGE-RATE> 1 <CASH> 1,816,000 <SECURITIES> 0 <RECEIVABLES> 203,000 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 2,065,000 <PP&E> 12,942,000 <DEPRECIATION> (5,607,000) <TOTAL-ASSETS> 9,400,000 <CURRENT-LIABILITIES> 157,000 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 9,243,000 <TOTAL-LIABILITY-AND-EQUITY> 9,400,000 <SALES> 0 <TOTAL-REVENUES> 1,200,000 <CGS> 0 <TOTAL-COSTS> 199,000 <OTHER-EXPENSES> 2,485,000 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (1,484,000) <INCOME-TAX> 0 <INCOME-CONTINUING> (1,484,000) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (1,484,000) <EPS-PRIMARY> (29.38) <EPS-DILUTED> (29.38)