<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE MESA
OFFSHORE TRUST 1999 FIRST QUARTER REPORT AND FORM 10-Q AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH 1999 FIRST QUARTER REPORT AND FORM 10-Q.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               MAR-31-1999
<CASH>                                       1,764,874
<SECURITIES>                                         0
<RECEIVABLES>                                   19,148
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                             1,784,022
<PP&E>                                     380,905,000
<DEPRECIATION>                             380,848,599
<TOTAL-ASSETS>                               1,840,423
<CURRENT-LIABILITIES>                                0
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                      56,401
<TOTAL-LIABILITY-AND-EQUITY>                 1,840,423
<SALES>                                              0
<TOTAL-REVENUES>                                19,148
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                19,148
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                      0
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                         0
<EPS-PRIMARY>                                     .000
<EPS-DILUTED>                                     .000