<ARTICLE> 5
<LEGEND>
The schedule contains summary information extracted from the financial
statements of the March 31, 1999 Form 10-Q Integrated Resources High Equity
Partners, Series 85 and is qualified in its entirety by reference to such
financial statements.
</LEGEND>
       
                          
<PERIOD-TYPE>                      3-MOS
<FISCAL-YEAR-END>            DEC-31-1999
<PERIOD-END>                 MAR-31-1999
<CASH>                         7,571,079
<SECURITIES>                           0       
<RECEIVABLES>                    128,303
<ALLOWANCES>                           0
<INVENTORY>                            0
<CURRENT-ASSETS>                       0
<PP&E>                                 0
<DEPRECIATION>                         0
<TOTAL-ASSETS>                41,962,673
<CURRENT-LIABILITIES>                  0
<BONDS>                                0
<PREFERRED-MANDATORY>                  0
<PREFERRED>                            0
<COMMON>                               0
<OTHER-SE>                    39,237,374
<TOTAL-LIABILITY-AND-EQUITY>  41,962,673
<SALES>                                0
<TOTAL-REVENUES>               2,868,073
<CGS>                                  0
<TOTAL-COSTS>                    833,350
<OTHER-EXPENSES>               1,336,320
<LOSS-PROVISION>                       0
<INTEREST-EXPENSE>                     0
<INCOME-PRETAX>                  841,987
<INCOME-TAX>                           0
<INCOME-CONTINUING>              841,987
<DISCONTINUED>                         0
<EXTRAORDINARY>                        0
<CHANGES>                              0
<NET-INCOME>                     841,987
<EPS-PRIMARY>                          0
<EPS-DILUTED>                          0