<ARTICLE> 5 <CIK> 0000082473 <NAME> REALTY REFUND TRUST <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> JAN-31-1999 <PERIOD-START> MAY-01-1998 <PERIOD-END> JUL-31-1998 <CASH> 717,570 <SECURITIES> 0 <RECEIVABLES> 634,010 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 0<F1> <PP&E> 59,527,080 <DEPRECIATION> 0 <TOTAL-ASSETS> 60,878,660 <CURRENT-LIABILITIES> 0<F1> <BONDS> 55,371,388 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 5,507,272 <TOTAL-LIABILITY-AND-EQUITY> 60,878,660 <SALES> 0 <TOTAL-REVENUES> 4,751,272 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 3,410,186 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 1,266,004 <INCOME-PRETAX> 0 <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 75,082 <EPS-PRIMARY> .04 <EPS-DILUTED> .04 <FN> <F1>The registrant utilizes an unclassified balance sheet therefore the captions "total current assets" and "total current liabilities" are not applicable. </FN>