<ARTICLE> 5
<LEGEND>
THE FOLLOWING FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION
EXTRACTED FROM IDM PARTICIPATING INCOME COMPANY - II MARCH 31, 1997 FINANCIAL
STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                         707,000
<SECURITIES>                                         0
<RECEIVABLES>                                  515,000
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                               100,000
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                               1,222,000
<CURRENT-LIABILITIES>                           17,000
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   1,205,000
<TOTAL-LIABILITY-AND-EQUITY>                 1,222,000
<SALES>                                              0
<TOTAL-REVENUES>                                25,000
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                17,000
<LOSS-PROVISION>                                     0
<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>                                      .04
<EPS-DILUTED>                                      .04