<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE MESA
OFFSHORE TRUST 1997 THIRD QUARTER REPORT ON FORM 10-Q AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH 1997 THIRD QUARTER REPORT ON FORM 10-Q.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               SEP-30-1997
<CASH>                                       3,535,707
<SECURITIES>                                         0
<RECEIVABLES>                                   37,287
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                             3,572,995
<PP&E>                                     380,905,000
<DEPRECIATION>                             380,076,111
<TOTAL-ASSETS>                               4,401,884
<CURRENT-LIABILITIES>                        1,572,995         
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   2,828,889
<TOTAL-LIABILITY-AND-EQUITY>                 4,401,884
<SALES>                                      4,654,552
<TOTAL-REVENUES>                             4,745,252         
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               870,770
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0 
<INCOME-PRETAX>                              3,874,482
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          3,874,482
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 3,874,482
<EPS-PRIMARY>                                     .054
<EPS-DILUTED>                                     .054