<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