<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE MESA
OFFSHORE TRUST 1997 FIRST QUARTER REPORT AND FORM 10-Q AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH 1997 FIRST QUARTER REPORT AND FORM 10-Q.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               MAR-31-1997
<CASH>                                               0
<SECURITIES>                                 2,580,121
<RECEIVABLES>                                    8,230
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                             2,588,351
<PP&E>                                     380,905,000
<DEPRECIATION>                             379,898,371
<TOTAL-ASSETS>                               3,594,980
<CURRENT-LIABILITIES>                          588,351
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   3,006,629
<TOTAL-LIABILITY-AND-EQUITY>                 3,594,980
<SALES>                                      1,111,555
<TOTAL-REVENUES>                             1,129,167
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               619,634
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                509,533
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            509,533
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   509,533
<EPS-PRIMARY>                                     .007
<EPS-DILUTED>                                     .007