<ARTICLE> 5
<LEGEND>
The  schedule  contains  summary   information   extracted  from  the  financial
statements  of the  December  31, 1998 Form 10-K of  Integrated  Resources  High
Equity Partners, Series 85 and is qualified in its entirety by reference to such
financial statemens.
</LEGEND>
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                               DEC-31-1998
<CASH>                                       6,301,641
<SECURITIES>                                         0
<RECEIVABLES>                                  147,423
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                              40,814,689
<CURRENT-LIABILITIES>                                0
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                  38,791,186
<TOTAL-LIABILITY-AND-EQUITY>                40,814,689
<SALES>                                              0
<TOTAL-REVENUES>                             9,189,542
<CGS>                                                0
<TOTAL-COSTS>                                3,276,169
<OTHER-EXPENSES>                             3,591,049
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                              2,931,223
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          2,931,223
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 2,931,223
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0