<ARTICLE> 5 <CIK> 0000082473 <NAME> REALTY REFUND TRUST <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> JAN-31-1999 <PERIOD-START> FEB-01-1998 <PERIOD-END> APR-30-1998 <CASH> 1,856,501 <SECURITIES> 0 <RECEIVABLES> 3,215,827 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 0<F1> <PP&E> 52,256,717 <DEPRECIATION> 0 <TOTAL-ASSETS> 57,329,045 <CURRENT-LIABILITIES> 0<F1> <BONDS> 51,294,905 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 6,034,140 <TOTAL-LIABILITY-AND-EQUITY> 57,329,045 <SALES> 0 <TOTAL-REVENUES> 3,782,584 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 2,718,903 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 628,512 <INCOME-PRETAX> 0 <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 435,169 <EPS-PRIMARY> .26 <EPS-DILUTED> .26 <FN> <F1>The registrant utilizes an unclassified balance sheet therefore the captions "total current assets" and "total current liabilities" are not applicable. </FN>