Exhibit 1

January 22, 1997



RE:  Decade Companies Income Properties

Dear Investor:

As previously discussed in our letters dated December 5, 1996 and
January 18, 1997, the quarterly cash distributions will resume. 
The cash distribution for the third quarter of 1996 was suspended
during the tender offer due to the uncertainty of how many
partners would tender their Interest and to accumulate cash in
case many partners decided to tender their Interests.  The
quarterly cash distributions have resumed at the same level as
before the tender offer.

We are pleased to make a cash distribution to all partners for
the quarter ended December 31, 1996.  Enclosed herewith is a
check for your pro-rata share in the amount of $12.50 per limited
partnership Interest.  (The check for IRA's and other qualified
plans has been mailed directly o your trustee; a pink copy of the
check is enclosed for your records).  With this cash distribution
the Partnership has distributed to you between 56.6% and 71.7% of
your original investment depending upon the date that you made
your investment in the original offering.

The annual audit of the books and records for 1996 is under way. 
We expect to mail you 1996 Schedule K-1 (Form 1065) in February.

The next cash distribution for the quarter ended March 31, 1997
is scheduled to be mailed on April 25, 1997.

If you have not yet voted on the proposed Amendment to the
Limited Partnership Agreement, we encourage you to do so.  The
proposed Amendment is designed to grant partners additional
rights, subject to certain terms and conditions discussed in
detail in the proxy statement dated January 4, 1997.  The General
Partner recommends that you vote for the proposed Amendment.

Should you have any questions or concerns about the proposed
Amendment, please feel free to call me at (414) 792-9200.

Very truly yours,

/s/ Michael Sweet

Michael Sweet
Partnership Manager

Ms/mt

Enclosure