<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