<ARTICLE> 5
<LEGEND>
THE  SCHEDULE  CONTAINS  SUMMARY   INFORMATION   EXTRACTED  FROM  THE  FINANCIAL
STATEMENTS  OF THE MARCH  31,  1996 FORM 10Q OF  INTEGRATED  RESOURCES  AMERICAN
LEASING  INVESTORS  VII-C AND IS  QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                         366,238
<SECURITIES>                                         0
<RECEIVABLES>                                    1,591
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                               367,829
<PP&E>                                      10,670,190
<DEPRECIATION>                               6,495,501
<TOTAL-ASSETS>                               4,042,518
<CURRENT-LIABILITIES>                          753,295
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   3,289,223
<TOTAL-LIABILITY-AND-EQUITY>                 4,042,518
<SALES>                                              0
<TOTAL-REVENUES>                               245,705
<CGS>                                                0
<TOTAL-COSTS>                                   21,384
<OTHER-EXPENSES>                               137,246
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                 87,075
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                             87,075
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    87,075
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0