<ARTICLE> 5
<LEGEND>
THE FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM IDM PARTICIPATING INCOME COMPANY-II SEPTEMBER 30, 1996 FINANCIAL STATEMENTS
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                         475,000
<SECURITIES>                                         0
<RECEIVABLES>                                  225,000
<ALLOWANCES>                                   192,000
<INVENTORY>                                          0
<CURRENT-ASSETS>                                33,000
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                               1,849,000
<CURRENT-LIABILITIES>                            2,000
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   1,847,000
<TOTAL-LIABILITY-AND-EQUITY>                 1,849,000
<SALES>                                              0
<TOTAL-REVENUES>                               247,000
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                64,000
<LOSS-PROVISION>                               192,000
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                (9,000)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            (9,000)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (9,000)
<EPS-PRIMARY>                                    (.05)
<EPS-DILUTED>                                    (.05)