<ARTICLE> 5 <LEGEND> THE FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM IDM PARTICIPATING INCOME COMPANY-II JUNE 30, 1996, FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINAANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> JUN-30-1996 <CASH> 8,000 <SECURITIES> 0 <RECEIVABLES> 159,000 <ALLOWANCES> 134,000 <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 1,848,000 <CURRENT-LIABILITIES> 0 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 1,848,000 <TOTAL-LIABILITY-AND-EQUITY> 1,848,000 <SALES> 0 <TOTAL-REVENUES> 173,000 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 47,000 <LOSS-PROVISION> 134,000 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (8,000) <INCOME-TAX> 0 <INCOME-CONTINUING> (8,000) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (8,000) <EPS-PRIMARY> (0.04) <EPS-DILUTED> (0.04)