Exhibit 8
                               BOSE McKINNEY & EVANS
                           135 North Pennsylvania Street
                                     Suite 2700
                            Indianapolis, Indiana  46204




January 14, 1999

Duke Realty Investments, Inc.
8888 Keystone Crossing, Suite 1200
Indianapolis, Indiana  46240

Gentlemen:

     We have acted as counsel to Duke Realty Investments, Inc., an Indiana 
corporation (the "Company"), in connection with the shelf registration by the 
Company of shares of the Company's preferred stock ("Preferred Stock") and 
depositary shares pursuant to a Registration Statement, file no. 333-49911 
(the "Registration Statement"), on Form S-3 under the Securities Act of 1933, 
as amended.  The Company has filed a prospectus supplement (the "Prospectus 
Supplement") relating to the offering of 4,000,000 depositary shares (plus up 
to an additional 600,000 depositary shares upon the exercise of an 
over-allotment option) representing its Series E Cumulative Redeemable 
Preferred Stock.  In connection therewith, you have requested our opinion 
regarding certain United States Federal income tax matters discussed in the 
Prospectus Supplement.  All capitalized terms used herein have their 
respective meanings as set forth in the Prospectus Supplement and 
accompanying Prospectus unless otherwise stated.

     In rendering the opinions stated below, we have examined and relied, 
with your consent, upon the Prospectus Supplement and the accompanying 
prospectus and such other documents, records and instruments as we have 
deemed necessary in order to enable us to render the opinion referred to in 
this letter.

     In our examination of the foregoing documents, we have assumed, with 
your consent, that (i) all documents reviewed by us are original documents, 
or true and accurate copies of original documents, and have not been 
subsequently amended, (ii) the signatures on each original document are 
genuine, (iii) each party who executed the document had proper authority and 
capacity, (iv) all representations and statements set forth in such documents 
are true and correct, and (v) all obligations imposed by any such documents 
on the parties thereto have been or will be performed or satisfied in 
accordance with their terms.



Duke Realty Investments, Inc.
January 14, 1999
Page 2


     Based upon and subject to the foregoing, we are of the opinion that the 
federal income tax consequences of a redemption of the Depositary Shares and 
the Series E Cumulative Redeemable Preferred Stock and the impact of the 
Taxpayer Relief Act of 1997 and the IRS Restructuring Act upon the tax 
consequences of the ownership of the Depositary Shares will be consistent 
with the discussion contained in the section entitled "Certain Federal Income 
Tax Considerations" in the Prospectus Supplement.

     The opinions set forth in this letter represent our conclusions as to 
the application of federal income tax laws existing as of the date of this 
letter to the transactions described herein.  We can give no assurance that 
legislative enactments, administrative changes or court decisions may not be 
forthcoming that would modify or supersede our opinions.  Moreover, there can 
be no assurance that positions contrary to our opinions will not be taken by 
the IRS, or that a court considering the issues would not hold contrary to 
such opinions. Further, the opinions set forth above represent our 
conclusions based upon the documents, facts and representations referred to 
above.  Any material amendments to such documents, changes in any significant 
facts or inaccuracy of such representations could affect the opinions 
referred to herein.  Although we have made such inquiries and performed such 
investigations as we have deemed necessary to fulfill our professional 
responsibilities as counsel, we have not undertaken an independent 
investigation of the facts referred to in this letter.

     We express no opinion as to any federal income tax issue or other matter 
except those set forth or confirmed above.  We consent to the filing of this 
opinion with Form 8-K, to the incorporation by reference of this opinion as 
an exhibit to the registration statement of the Company and Duke Realty 
Limited Partnership (file no. 333-49911) and any registration statement filed 
under Rule 462(b) relating to such registration statement and to the 
reference to our firm under the heading "Legal Matters" in the Prospectus 
Supplement.

Very truly yours,

/s/ Bose McKinney & Evans