Exhibit (a)


          INTEGRATED RESOURCES HIGH EQUITY PARTNERS,
          SERIES 85, A CALIFORNIA LIMITED PARTNERSHIP



                                   March 25, 1998





Dear Unitholder:

          As you are probably aware, Olympia Investors, L.P., a
Delaware limited partnership (the "Purchaser"), has made an offer
(the "Offer") to purchase units of limited partnership interest
of Integrated Resources High Equity Partners, Series 85, A
California Limited Partnership (the "Partnership"), for $95.00
per Unit.

          Although the General Partners are not making a
recommendation with respect to the Offer, the General Partners
believe that Unitholders, in making a decision of whether to
accept or reject the Offer, should consider the information set
forth in the enclosed copy of the Partnership's Statement on
Schedule 14D-9, particularly in Items 3 and 4.

          The enclosed copy of the Partnership's Statement on
Schedule 14D-9, which has been filed with the Securities and
Exchange Commission, sets forth the Partnership's response to the
Offer.  Limited partners are advised to read the Schedule 14D-9
carefully.


                                   Very truly yours,

                                   RESOURCES HIGH EQUITY, INC.