<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL
STATEMENTS CONTAINED IN THE INTEGRATED RESOURCES HIGH EQUITY PARTNERS, SERIES 85
MARCH 31, 1996 FORM 10-Q 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>                                       3,265,359
<SECURITIES>                                         0
<RECEIVABLES>                                  146,873
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                              38,019,986
<CURRENT-LIABILITIES>                                0
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                  36,279,247
<TOTAL-LIABILITY-AND-EQUITY>                38,019,986
<SALES>                                              0
<TOTAL-REVENUES>                             2,413,390
<CGS>                                                0
<TOTAL-COSTS>                                  857,605
<OTHER-EXPENSES>                               753,165
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                844,356
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            844,356
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   844,356
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0