<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