<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM MESA
OFFSHORE TRUST FORM 10-Q FOR THE QUARTERLY PERIOD ENDED 9/30/99 AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               SEP-30-1999
<CASH>                                       2,455,079
<SECURITIES>                                         0
<RECEIVABLES>                                   23,872
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                     380,905,000
<DEPRECIATION>                             380,868,692
<TOTAL-ASSETS>                               2,515,259
<CURRENT-LIABILITIES>                          570,680
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   1,944,579
<TOTAL-LIABILITY-AND-EQUITY>                 2,515,259
<SALES>                                      2,876,656
<TOTAL-REVENUES>                             2,948,955
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               419,426
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                              2,529,529
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          2,529,529
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 2,529,529
<EPS-BASIC>                                      .03
<EPS-DILUTED>                                      .03