<ARTICLE> 5
<LEGEND>  This schedule contains summary financial
information extracted from Balance Sheets and Statements of
Operations for the first quarter ended March 31, 1996 Form
10Q of Cinema Plus, L.P. and is qualified in its entirety by
reference to such financial statements.
       
                                                 
<PERIOD-TYPE>                          3-MOS
<FISCAL-YEAR-END>                      DEC-31-1996
<PERIOD-END>                           MAR-31-1996
<CASH>                                   1,032,000
<SECURITIES>                           2,352,000
<RECEIVABLES>                          21,339,000
<ALLOWANCES>                              0
<INVENTORY>                                 564,000
<CURRENT-ASSETS>                          0
<PP&E>                                    0
<DEPRECIATION>                            0
<TOTAL-ASSETS>                         25,287,000
<CURRENT-LIABILITIES>                     0
<BONDS>                                   0
<COMMON>                                  0
<PREFERRED-MANDATORY>                     0
<PREFERRED>                               0
<OTHER-SE>                             19,734,000
<TOTAL-LIABILITY-AND-EQUITY>           25,287,000
<SALES>                                   0
<TOTAL-REVENUES>                                  197,000
<CGS>                                     0
<TOTAL-COSTS>                               213,000
<OTHER-EXPENSES>                        445,000
<LOSS-PROVISION>                          0
<INTEREST-EXPENSE>                        43,000
<INCOME-PRETAX>                                  (504,000)
<INCOME-TAX>                              0
<INCOME-CONTINUING>                           0
<DISCONTINUED>                            0
<EXTRAORDINARY>                           0
<CHANGES>                                 0
<NET-INCOME>                                     (504,000)
<EPS-PRIMARY>                             (11.53)
<EPS-DILUTED>                             0