<ARTICLE> 5 <LEGEND> PLM Equipment Growth Fund 2 </LEGEND> <CIK> 0000812072 <NAME> PLM Equipment Growth Fund 2 <MULTIPLIER> 1,000 <CURRENCY> US <PERIOD-TYPE> 9-mos <FISCAL-YEAR-END> Dec-31-1999 <PERIOD-START> Jan-1-1999 <PERIOD-END> Sep-30-1999 <EXCHANGE-RATE> 1 <CASH> 1,033 <SECURITIES> 0 <RECEIVABLES> 837 <ALLOWANCES> (99) <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 33,218 <DEPRECIATION> (26,031) <TOTAL-ASSETS> 9,487 <CURRENT-LIABILITIES> 0 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 8,458 <TOTAL-LIABILITY-AND-EQUITY> 9,487 <SALES> 0 <TOTAL-REVENUES> 4,675 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 3,653 <LOSS-PROVISION> 13 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 600 <INCOME-TAX> 0 <INCOME-CONTINUING> 600 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 600 <EPS-BASIC> 0.06 <EPS-DILUTED> 0.06