<ARTICLE> 5
<LEGEND>
THE FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM IDM PARTICIPATING INCOME COMPANY - II SEPTEMBER 30, 2000 FINANCIAL
STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                           2,000
<SECURITIES>                                         0
<RECEIVABLES>                                  146,000
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                               151,000
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                               1,794,000
<CURRENT-LIABILITIES>                           29,000
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   1,765,000
<TOTAL-LIABILITY-AND-EQUITY>                 1,794,000
<SALES>                                              0
<TOTAL-REVENUES>                               150,000
<CGS>                                                0
<TOTAL-COSTS>                                   68,000
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                 82,000
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                             82,000
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    82,000
<EPS-BASIC>                                        .41
<EPS-DILUTED>                                      .41