<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