SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   Schedule TO

               Tender Offer Statement Pursuant to Section 14(d)(1)
                     of the Securities Exchange Act of 1934

                            (Name of Subject Company)

                    Winthrop Partners 80 Limited Partnership

                       A Massachusetts limited partnership

                              at $125 Net Per Unit

                                       by

               Equity Resource Lexington Fund Limited Partnership,
                       a Massachusetts limited partnership

                          Equity Resources Group, Inc.
                               Eggert Dagbjartsson

                            Limited Partnership Units

                  Eggert Dagbjartsson, Executive Vice President
                          Equity Resources Group, Inc.
                                44 Brattle Street
                               Cambridge, MA 02138
                                 (617) 876-4800


                            Calculation of Filing Fee

================================================================================

          Transaction Valuation*                      Amount of Filing Fee
                $1,141,250                                  $ 228.25
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*    For purposes of calculating the filing fee only. This calculation assumes
     the purchase of 9,130 Units at a purchase price of $125 per Unit in the
     Partnership.

[_]  Check box if any part of the fee is offset as provided by Rule 0-11(a)(2)
     and identify the filing with which the offsetting fee was previously paid.
     Identify the previous filing by registration statement number, or the Form
     or Schedule and the date of its filing.
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     Amount Previously Paid:    Not Applicable    Filing        Not Applicable
     Form of Registration No.:  Not Applicable    Party:        Not Applicable
                                                  Date Filed:
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================================================================================



                                  TENDER OFFER

         This Tender Offer Statement on Schedule TO (the "Schedule TO") relates
to an offer by Equity Resource Lexington Fund, Limited Partnership, a
Massachusetts limited partnership, Eggert Dagbjartsson, its general partner and
Equity Resources Group, Inc., its manager (collectively the "Purchaser") to
purchase 9,130 units (the "Units") of limited partnership interests in Winthrop
Partners 80 Limited Partnership, a Massachusetts limited partnership (the
"Partnership"), at $125 for each Unit, net to the seller in cash, without
interest, less the amount of any distributions declared or paid from any source
by the Partnership with respect to the Units after April 19, 2002 (without
regard to the record date), upon the terms and subject to the conditions set
forth in the Offer to Purchase (the "Offer to Purchase") and in the related
Agreement of Sale, copies of which are attached hereto as Exhibits (a)(l) and
(a)(3) (which are herein collectively referred to as the "Offer"). The
information in the Offer to Purchase, including all schedules and annexes
thereto, is hereby expressly incorporated herein by reference in response to all
the items of this Statement, except as otherwise set forth below.

Item 12.          Exhibits

            (a)(1)    Offer to Purchase, dated April 19, 2002
            (a)(2)    Transmittal letter, dated April 19, 2002
            (a)(3)    Agreement of Sale
            (a)(4)    Summary Advertisement
            (b)       Not applicable
            (c)       Not applicable
            (d)       Not applicable
            (e)       Not applicable
            (f)       Not applicable
            (g)       Not applicable
            (h)       Not applicable



                                    SIGNATURE

            After due inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true, complete and
correct.

Dated:  April 19, 2002    Equity Resource Lexington Fund Limited Partnership,
                                  a Massachusetts limited partnership

                                  By:  /s/ Eggert Dagbjartsson
                                       -----------------------------------
                                             Eggert Dagbjartsson
                                             General Partner

                                  Equity Resources Group, Inc.
                                  A Massachusetts Corporation

                                  By:  /s/ Eggert Dagbjartsson
                                       -----------------------------------
                                             Eggert Dagbjartsson
                                             Executive Vice President

                                  Eggert Dagbjartsson

                                  By:  /s/ Eggert Dagbjartsson
                                       -----------------------------------
                                             Eggert Dagbjartsson



                                  EXHIBIT INDEX

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                                                                   Sequential
Exhibit No.                       Description                      Page Number
- -----------                       -----------                      -----------
- --------------------------------------------------------------------------------

(a)(1) -         Offer to Purchase, dated April 19, 2002.              4-28
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(a)(2) -         Transmittal letter, dated April 19, 2002.              29
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(a)(3) -         Agreement of Sale                                    30-33
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(a)(4)           Summary Advertisement                                  34
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(b) -            Not applicable.
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(c) -            Not applicable.
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(d) -            Not applicable.
- --------------------------------------------------------------------------------

(e) -            Not applicable.
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(f) -            Not applicable.
- --------------------------------------------------------------------------------

(g)              Not applicable
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(h)              Not applicable.
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