<ARTICLE> 5 <CIK> 0000783287 <NAME> QSR Income Properties, Ltd. <CURRENCY> US <MULTIPLIER> 1 <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> JUN-30-1996 <PERIOD-START> JAN-01-1996 <EXCHANGE-RATE> 1 <CASH> 1,701,000 <SECURITIES> 0 <RECEIVABLES> 42,000 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 1,743,000 <PP&E> 12,941,000 <DEPRECIATION> (3,315,000) <TOTAL-ASSETS> 11,597,000 <CURRENT-LIABILITIES> 147,000 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 11,450,000 <TOTAL-LIABILITY-AND-EQUITY> 11,597,000 <SALES> 553,000 <TOTAL-REVENUES> 604,000 <CGS> 72,000 <TOTAL-COSTS> 72,000 <OTHER-EXPENSES> 180,000 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 352,000 <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 352,000 <EPS-PRIMARY> 6.13 <EPS-DILUTED> 0.000