<ARTICLE> 5 <LEGEND> THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS CONTAINED IN ITEM 8 TO THE INTEGRATED RESOURCES HIGH EQUITY PARTNERS, SERIES 85 1996 FORM 10-K AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> DEC-31-1996 <CASH> 4,870,517 <SECURITIES> 0 <RECEIVABLES> 158,204 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 39,290,185 <CURRENT-LIABILITIES> 0 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 36,811,694 <TOTAL-LIABILITY-AND-EQUITY> 39,290,185 <SALES> 0 <TOTAL-REVENUES> 8,888,016 <CGS> 0 <TOTAL-COSTS> 3,139,504 <OTHER-EXPENSES> 3,865,130 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 2,134,717 <INCOME-TAX> 0 <INCOME-CONTINUING> 2,134,717 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,134,717 <EPS-PRIMARY> 0 <EPS-DILUTED> 0