<ARTICLE> 5
<LEGEND>
THE FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM IDM PARTICIPATING INCOME COMPANY - 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>                                           5,000
<SECURITIES>                                         0
<RECEIVABLES>                                   93,000
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                98,000
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                               1,606,000
<CURRENT-LIABILITIES>                            1,000
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   1,605,000
<TOTAL-LIABILITY-AND-EQUITY>                 1,606,000
<SALES>                                              0
<TOTAL-REVENUES>                                92,000
<CGS>                                                0
<TOTAL-COSTS>                                   45,000
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                 47,000
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                             47,000
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    47,000
<EPS-BASIC>                                      .24
<EPS-DILUTED>                                      .24