<ARTICLE> 5 <LEGEND> The schedule contains summary information extracted from the financial statements of the December 31, 1997 Form 10-K of Integrated Resources High Equity Partners, Series 85 and is qualified in its entirety by reference to such financial statements. </LEGEND> <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> DEC-31-1997 <CASH> 4,350,887 <SECURITIES> 0 <RECEIVABLES> 182,568 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 39,600,417 <CURRENT-LIABILITIES> 0 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 37,443,159 <TOTAL-LIABILITY-AND-EQUITY> 39,600,417 <SALES> 0 <TOTAL-REVENUES> 9,021,378 <CGS> 0 <TOTAL-COSTS> 3,426,267 <OTHER-EXPENSES> 3,736,562 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 2,134,659 <INCOME-TAX> 0 <INCOME-CONTINUING> 2,134,659 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,134,659 <EPS-PRIMARY> 0 <EPS-DILUTED> 0