<ARTICLE> 5 <LEGEND> THE FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM SIERRA PACIFIC DEVELOPMENT FUND II JUNE 30, 1999 FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-END> JUN-30-1999 <CASH> 48,260 <SECURITIES> 0 <RECEIVABLES> 588,822 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 1,381,858 <PP&E> 14,197,448 <DEPRECIATION> 3,449,469 <TOTAL-ASSETS> 19,434,377 <CURRENT-LIABILITIES> 636,649 <BONDS> 6,219,530 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 12,578,198 <TOTAL-LIABILITY-AND-EQUITY> 19,434,377 <SALES> 1,194,025 <TOTAL-REVENUES> 1,398,793 <CGS> 0 <TOTAL-COSTS> 793,426 <OTHER-EXPENSES> 434,505 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 214,322 <INCOME-PRETAX> 46,309 <INCOME-TAX> 0 <INCOME-CONTINUING> 46,309 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 46,309 <EPS-BASIC> .53 <EPS-DILUTED> .53