November 19, 1996


Re:  Decade Companies Income Properties Tender Offer

Dear Limited Partners:

     This letter is written in response to correspondence dated
November 12, 1996 which you may have received recently from
Arnold Leas.  Since Mr. Leas mailed his letter we have had
several calls from investors and feel it is important to clear up
the confusion his letter may have caused.  This letter is
designed to answer some of the questions that limited partners
have commonly asked of the Partnership Manager.

     Mr. Leas is not an employee of Decade Companies, DCIP or any
of its affiliates and, in fact, is an ex-employee.  Mr. Leas
recommends in his letter that limited partners not tender their
Interests to DCIP.  He also states that he will ask that the
limited partners replace the General Partner with Mr. Leas'
management company.

     Mr. Leas' recommendations reflect his personal interests. 
We believe that each of the partners should evaluate his or her
own interests.  In fact, Mr. Leas' solicitation contains a number
of significant misstatements of material facts and also omits to
include a number of material facts as to which we are pursuing
appropriate action.

     We ask that you review the offer to purchase you have
received as well as our past supplemental letters and make your
own decision.  Neither DCIP nor its general partner makes any
recommendation to any limited partner as to whether to tender or
refrain from tendering Interests.

     Please be reminded that the tender offer is voluntary and
limited partners are not required to tender their Interests to
the partnership.  As set forth in the offer to purchase, the
tender offer was designed to provide liquidity for those limited
partners who wished to liquidate their investment at this time.  

     If you have any questions regarding any aspect of your
investment with the partnership, please contact me at your
earliest convenience at 414-792-9200.  Thank you.

                              Very truly yours,

                              /s/ Michael G. Sweet

                              Michael G. Sweet
                              Partnership Manager