<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