<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-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>                               JUN-30-1996
<CASH>                                         478,763
<SECURITIES>                                         0
<RECEIVABLES>                                    1,600
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                               480,363
<PP&E>                                      10,670,190
<DEPRECIATION>                               6,632,747
<TOTAL-ASSETS>                               3,587,806
<CURRENT-LIABILITIES>                          653,766
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   2,934,040
<TOTAL-LIABILITY-AND-EQUITY>                 3,587,806
<SALES>                                              0
<TOTAL-REVENUES>                               491,063
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               759,171
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                              (268,108)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (268,108)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (268,108)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0