<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)