<ARTICLE> 5
<LEGEND>
The schedule contains summary information extracted from the financial
statements of the June 30, 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>                      6-MOS
<FISCAL-YEAR-END>            DEC-31-1999
<PERIOD-END>                 JUN-30-1999
<CASH>                         8,086,807
<SECURITIES>                           0
<RECEIVABLES>                    181,833
<ALLOWANCES>                           0
<INVENTORY>                            0
<CURRENT-ASSETS>                       0
<PP&E>                                 0
<DEPRECIATION>                         0
<TOTAL-ASSETS>                42,287,717
<CURRENT-LIABILITIES>                  0
<BONDS>                                0
<PREFERRED-MANDATORY>                  0
<PREFERRED>                            0
<COMMON>                               0
<OTHER-SE>                    39,666,106
<TOTAL-LIABILITY-AND-EQUITY>  42,287,717
<SALES>                                0
<TOTAL-REVENUES>               5,092,992
<CGS>                                  0
<TOTAL-COSTS>                  1,558,818
<OTHER-EXPENSES>               2,114,840
<LOSS-PROVISION>                       0
<INTEREST-EXPENSE>                     0
<INCOME-PRETAX>                1,666,518
<INCOME-TAX>                           0
<INCOME-CONTINUING>            1,666,518
<DISCONTINUED>                         0
<EXTRAORDINARY>                        0
<CHANGES>                              0
<NET-INCOME>                   1,666,518
<EPS-BASIC>                          0
<EPS-DILUTED>                          0