<ARTICLE> 5 <LEGEND> The Schedule contains summary financial information extracted from the financial statements for P-B Capital Return Futures Fund 2, L.P. and is qualified in its entirety by reference to such financial statements </LEGEND> <RESTATED> <CIK> 0000851786 <NAME> P-B Capital Return Futures Fund 2, L.P. <MULTIPLIER> 1 <FISCAL-YEAR-END> Dec-31-1997 <PERIOD-START> Jan-1-1997 <PERIOD-END> Mar-31-1997 <PERIOD-TYPE> 3-Mos <CASH> 8,076,439 <SECURITIES> 23,764,785 <RECEIVABLES> 0 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 31,841,224 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 31,841,224 <CURRENT-LIABILITIES> 809,895 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 31,031,329 <TOTAL-LIABILITY-AND-EQUITY> 31,841,224 <SALES> 0 <TOTAL-REVENUES> 1,645,708 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 1,003,290 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 0 <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 642,418 <EPS-PRIMARY> 4.83 <EPS-DILUTED> 0