<ARTICLE> 5 <LEGEND> The schedule contains summary information extracted from the financial statements of the September 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> 9-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-END> SEP-30-1999 <CASH> 8,048,391 <SECURITIES> 0 <RECEIVABLES> 280,480 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 42,319,737 <CURRENT-LIABILITIES> 0 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 40,826,677 <TOTAL-LIABILITY-AND-EQUITY> 42,319,737 <SALES> 0 <TOTAL-REVENUES> 7,440,086 <CGS> 0 <TOTAL-COSTS> 2,226,112 <OTHER-EXPENSES> 2,727,903 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 2,827,089 <INCOME-TAX> 0 <INCOME-CONTINUING> 2,827,089 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,827,089 <EPS-BASIC> 0 <EPS-DILUTED> 0