<ARTICLE> 5
<LEGEND>
The  schedule  contains  summary   information   extracted  from  the  financial
statements of the September 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>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                       3,024,136
<SECURITIES>                                         0
<RECEIVABLES>                                  159,942
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                             3,184,078
<PP&E>                                       2,747,677
<DEPRECIATION>                               2,123,922
<TOTAL-ASSETS>                               3,530,633
<CURRENT-LIABILITIES>                        3,001,417
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                     529,216
<TOTAL-LIABILITY-AND-EQUITY>                 3,530,633
<SALES>                                              0
<TOTAL-REVENUES>                               733,776
<CGS>                                                0
<TOTAL-COSTS>                                   81,143
<OTHER-EXPENSES>                               967,268
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                              (230,426)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (230,426)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (230,426)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0