<ARTICLE> 5
<LEGEND>
The schedule contains summary information extracted from the financial
statements of the June 30, 1996 Form 10-Q of Integrated Resources American
Leasing Investors VII-B 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>                               JUN-30-1996
<CASH>                                         367,841
<SECURITIES>                                         0
<RECEIVABLES>                                  120,344
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                               488,185
<PP&E>                                      15,494,821
<DEPRECIATION>                              10,152,563
<TOTAL-ASSETS>                               4,249,023
<CURRENT-LIABILITIES>                          790,287
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   3,458,736
<TOTAL-LIABILITY-AND-EQUITY>                 4,249,023
<SALES>                                              0
<TOTAL-REVENUES>                               632,143
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               929,501
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                              (271,862)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (271,862)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                    (271,862)
<NET-INCOME>                                         0
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0