<ARTICLE> 5 <LEGEND> The schedule contains summary information extracted from the financial statements of the March 31, 1997 Form 10-Q of Integrated Resources High Equity Partners, Series 85 and is qualified in its entirety by reference to such financial statements. </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> MAR-31-1997 <CASH> 4,675,970 <SECURITIES> 0 <RECEIVABLES> 120,476 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 39,083,830 <CURRENT-LIABILITIES> 0 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 37,230,056 <TOTAL-LIABILITY-AND-EQUITY> 39,083,830 <SALES> 0 <TOTAL-REVENUES> 2,356,528 <CGS> 0 <TOTAL-COSTS> 872,018 <OTHER-EXPENSES> 808,307 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 734,159 <INCOME-TAX> 0 <INCOME-CONTINUING> 734,159 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 734,159 <EPS-PRIMARY> 0 <EPS-DILUTED> 0