<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL
STATEMENTS CONTAINED IN ITEM 8 TO THE INTEGRATED RESOURCES HIGH EQUITY PARTNERS,
SERIES 85 1995 FORM 10-K AND IS  QUALIFIED  IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               DEC-31-1995
<CASH>                                       2,450,943
<SECURITIES>                                         0
<RECEIVABLES>                                  202,762
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                              37,309,597
<CURRENT-LIABILITIES>                                0
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                  35,687,529
<TOTAL-LIABILITY-AND-EQUITY>                37,309,597
<SALES>                                              0
<TOTAL-REVENUES>                             7,877,644
<CGS>                                                0
<TOTAL-COSTS>                                3,397,690
<OTHER-EXPENSES>                            23,289,756
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                           (18,624,934)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                       (18,624,934)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                              (18,624,394)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0