<ARTICLE> 5
<LEGEND>
THE FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM IDM PARTICIPATING INCOME COMPANY-II DECEMBER 31, 1997 FINANCIAL STATEMENTS
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                          94,000
<SECURITIES>                                         0
<RECEIVABLES>                                   14,000
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                               108,000
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                               1,478,000
<CURRENT-LIABILITIES>                            6,000
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   1,472,000
<TOTAL-LIABILITY-AND-EQUITY>                 1,478,000
<SALES>                                              0
<TOTAL-REVENUES>                               425,000
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                61,000
<LOSS-PROVISION>                                89,000
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                275,000
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            275,000
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   275,000
<EPS-PRIMARY>                                     1.37
<EPS-DILUTED>                                     1.37