<ARTICLE> 5
<LEGEND>
The  schedule  contains  summary   information   extracted  from  the  financial
statements of the March 31, 1998 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-31-1998
<PERIOD-END>                               MAR-31-1998
<CASH>                                       5,031,833
<SECURITIES>                                         0
<RECEIVABLES>                                  148,703
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                              40,378,335
<CURRENT-LIABILITIES>                                0
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                  37,971,821
<TOTAL-LIABILITY-AND-EQUITY>                40,378,335
<SALES>                                              0
<TOTAL-REVENUES>                             2,590,545
<CGS>                                                0
<TOTAL-COSTS>                                  836,815
<OTHER-EXPENSES>                               858,670
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                924,461
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            924,461
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   924,461
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0