<ARTICLE> 5
<LEGEND>
The schedule contains summary financial information extracted from the
financial statements contained in the Integrated Resources High Equity Partners,
Series 85 June 30, 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>                               JUN-30-1996
<CASH>                                       3,842,512
<SECURITIES>                                         0
<RECEIVABLES>                                  184,216
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                              38,484,819
<CURRENT-LIABILITIES>                                0
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                  36,668,098
<TOTAL-LIABILITY-AND-EQUITY>                38,484,819
<SALES>                                              0
<TOTAL-REVENUES>                             4,563,889
<CGS>                                                0
<TOTAL-COSTS>                                1,683,620
<OTHER-EXPENSES>                             1,477,417
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                              1,485,845
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          1,485,845
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 1,485,845
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0