<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