FORM 10-K
                    SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON, D.C.  20549
(Mark One)

[x]    Annual  report  pursuant to Section 13 or 15(d)  of  the  Securities
       Exchange Act of 1934 [Fee Required]

For the fiscal year ended December 31, 1997

                                    OR

[ ]    Transition  report pursuant to Section 13 or 15(d) of the Securities
       Exchange Act of 1934 [No Fee Required]

For the transition period from                      to

Commission File Number  33-38511

             Southwest Developmental Drilling Fund 91-A, L.P.
                 Exact name of registrant as specified in
                    its limited partnership agreement

Delaware                                                    75-2387814
(State or other jurisdiction                             (I.R.S. Employer
of incorporation or organization)                       Identification No.)

407 N. Big Spring, Suite 300, Midland, Texas                  79701
(Address of principal executive office)                     (Zip Code)

Registrant's telephone number, including area code (915) 686-9927

       Securities registered pursuant to Section 12(b) of the Act:

                                   None

       Securities registered pursuant to Section 12(g) of the Act:

                  limited and general partner interests

Indicate by check mark whether registrant (1) has filed reports required to
be  filed  by  Section 13 or 15(d) of the Securities Exchange Act  of  1934
during  the  preceding  12  months (or for such  shorter  period  that  the
registrant was required to file such reports), and (2) has been subject  to
such filing requirements for the past 90 days:     Yes   x    No

Indicate by check mark if disclosure of delinquent filers pursuant to  Item
405  of  Regulation S-K (229.405 of this chapter) is not contained  herein,
and  will  not  be  contained,  to the best of registrant's  knowledge,  in
definitive  proxy or information statements incorporated  by  reference  in
Part III of this Form 10-K or any amendment to this Form 10-K.     [x]

The  registrant's  outstanding  securities  consist  of  Units  of  limited
partnership  interests for which there exists no established public  market
from which to base a calculation of aggregate market value.

The  total  number of pages contained in this report is 43.   There  is  no
exhibit index.

<PAGE>
                            Table of Contents

Item                                                                   Page

                                  Part I

 1.  Business                                                            3

 2.  Properties                                                          6

 3.  Legal Proceedings                                                   8

 4.  Submission of Matters to a Vote of Security Holders                 8

                                 Part II

 5.  Market for Registrant's Common Equity and Related
     Stockholder Matters                                                 9

 6.  Selected Financial Data                                            10

 7.  Management's Discussion and Analysis of
     Financial Condition and Results of Operations                      11

 8.  Financial Statements and Supplementary Data                        18

 9.  Changes in and Disagreements with Accountants
     on Accounting and Financial Disclosure                             36

                                 Part III

10.  Directors and Executive Officers of the Registrant                 37

11.  Executive Compensation                                             40

12.  Security Ownership of Certain Beneficial Owners and
     Management                                                         40

13.  Certain Relationships and Related Transactions                     41

                                 Part IV

14.  Exhibits, Financial Statement Schedules, and Reports
     on Form 8-K                                                        42

     Signatures                                                         43

<PAGE>
                                  Part I

Item 1.   Business

General
Southwest  Developmental  Drilling Fund 91-A, L.P.  (the  "Partnership"  or
"Registrant") was organized as a Delaware limited partnership on January 7,
1991.   The  offering  of  limited  and  general  partner  interests  began
September  17, 1991 as part of a shelf offering registered under  the  name
Southwest  Developmental Drilling Program 1991-92, reached minimum  capital
requirements  on  April  22,  1992  and  concluded  April  30,  1992.   The
Partnership has no subsidiaries.

The  Partnership has expended its capital and acquired leasehold  interests
and  completed  drilling  operations.  The  Partnership  has  produced  and
marketed the crude oil and natural gas produced from such properties.

The  principal executive offices of the Partnership are located at  407  N.
Big Spring, Suite 300, Midland, Texas, 79701.  The Managing General Partner
of  the  Partnership,  Southwest Royalties,  Inc.  (the  "Managing  General
Partner")  and  its  staff  of  130  individuals,  together  with   certain
independent  consultants  used  on an "as needed"  basis,  perform  various
services on behalf of the Partnership, including the selection of  oil  and
gas  properties and the marketing of production from such properties.   The
Partnership has no employees.

Principal Products, Marketing and Distribution
The  Partnership has acquired leasehold interests and drilled oil  and  gas
properties  located  in  Texas  and New  Mexico.   All  activities  of  the
Partnership are confined to the continental United States.  All oil and gas
produced  from these properties is sold to unrelated third parties  in  the
oil and gas business.

The  revenues  generated from the Partnership's oil and gas activities  are
dependent upon the current market for oil and gas.  The prices received  by
the Partnership for its oil and gas production depend upon numerous factors
beyond   the   Partnership's  control,  including  competition,   economic,
political  and regulatory developments and competitive energy sources,  and
make it particularly difficult to estimate future prices of oil and natural
gas.

<PAGE>
1997  was  another volatile year in the oil market.  Prices ranged  from  a
high  of  approximately $26 in the first quarter to  a  low  near  $18  per
barrel.   Two contributing factors that influence the oil industry are  the
strength  of the economy and activity in the Middle East.  Both  influenced
the  supply  and demand of oil, and both played roles in price swings  this
year.   Economic  expansion  throughout the world  enabled  consumption  to
surpass  70  million barrels of oil per day.  However, early in  the  year,
producing  countries failed to make up the difference  in  supply,  placing
upward  pressure  on  prices.  U.S. production fell  slightly  in  1997  to
average  roughly 6.4 million barrels of oil per day.  Over the Thanksgiving
weekend,  OPEC  agreed  to increase their crude oil production  ceiling  by
approximately  10%,  but experts have said that many  OPEC  countries  were
already  producing beyond their quotas, therefore, capacity is not expected
to expand severely.  Then on December 4th, the UN Security Council approved
a  renewal of the Iraqi oil-for-food program.  The OPEC agreement  and  the
UN's decision on the oil-for-food program will certainly increase the world
supply  of  oil and most likely depress prices in the near term.   However,
world demand is expected to continue with strong growth in 1998.

The  December  31, 1997 NYMEX oil price of $17.64 dropped to $14.32  as  of
March 18, 1998.  The price decline in the first quarter of 1998 could cause
a material write down in oil and gas properties and a possible reduction in
future distributions to investors.

Overall the 1997 average price of natural gas increased nationwide from the
1996  rates.  In some areas the increase was as high as 15%.  The 1996  and
1997  average prices are by far the highest realized by the industry  since
1985.   The  1998 average price is expected to remain above the  $2.00  per
MMBTU  level,  however some early signs indicate that the  prices  will  be
softer in 1998 than they were in 1997.  Forecasts for a mild winter and the
lack  of gas storage withdrawals are fueling speculation that the U.S.  has
an  excess  supply of gas thus driving the prices down to  the  early  1996
levels.

Following  is a table of the ratios of revenues received from oil  and  gas
production for the last three years:

                                  Oil          Gas

                    1997          85%          15%
                    1996          82%          18%
                    1995          84%          16%

As  the table indicates, the majority of the Partnership's revenue is  from
its   oil  production;  therefore,  Partnership  revenues  will  be  highly
dependent upon the future prices and demands for oil.

Seasonality of Business
Although the demand for natural gas is highly seasonal, with higher  demand
in  the colder winter months and in very hot summer months, the Partnership
has  been able to sell all of its natural gas, either through contracts  in
place or on the spot market at the then prevailing spot market price.  As a
result,  the volumes sold by the Partnership have not fluctuated materially
with the change of season.

<PAGE>
Customer Dependence
No  material portion of the Partnership's business is dependent on a single
purchaser,  or a very few purchasers, where the loss of one  would  have  a
material  adverse impact on the Partnership.  Two purchasers accounted  for
83%  of  the Partnership's total oil and gas production during 1997: Navajo
Refining  Company,  Inc. 49%, and Scurlock Permian Corporation  34%.  Three
purchasers  accounted  for  94%  of the Partnership's  total  oil  and  gas
production  during  1996:   Navajo Refining  Company,  Inc.  48%,  Scurlock
Permian Corporation 34% and Aquila Southwest Pipeline Corporation 12%.  Two
purchasers  accounted  for  85%  of the Partnership's  total  oil  and  gas
production  during  1995:   Navajo Refining Company  and  Scurlock  Permian
Corporation accounted for 59% and 26%, respectively.  All purchasers of the
Partnership's oil and gas production are unrelated third parties.   In  the
event  this  purchaser  were  to discontinue purchasing  the  Partnership's
production,  the  Managing  General  Partner  believes  that  a  substitute
purchaser  or  purchasers could be located without undue delay.   No  other
purchaser  accounted  for an amount equal to or greater  than  10%  of  the
Partnership's total oil and gas production.

Competition
Because  the  Partnership has utilized all of its funds available  for  the
acquisition  of interests in producing oil and gas properties  or  drilling
operations,  it  is  not  subject to competition from  other  oil  and  gas
property purchasers.  See Item 2, Properties.

Factors  that  may  adversely  affect the  Partnership  include  delays  in
completing  arrangements  for  the sale of production,  availability  of  a
market for production, rising operating costs of producing oil and gas  and
complying  with  applicable  water  and  air  pollution  control  statutes,
increasing  costs  and  difficulties of transportation,  and  marketing  of
competitive  fuels.   Moreover, domestic oil  and  gas  must  compete  with
imported oil and gas and with coal, atomic energy, hydroelectric power  and
other forms of energy.

Oil  and Gas Production - The production and sale of oil and gas is subject
to  federal and state governmental regulation in several respects, such  as
existing price controls on natural gas and possible price controls on crude
oil,  regulation of oil and gas production by state and local  governmental
agencies, pollution and environmental controls and various other direct and
indirect   regulation.    Many  jurisdictions  have  periodically   imposed
limitations on oil and gas production by restricting the rate of  flow  for
oil  and  gas wells below their actual capacity to produce and by  imposing
acreage limitations for the drilling of wells.  The federal government  has
the  power  to  permit increases in the amount of oil imported  from  other
countries and to impose pollution control measures.

<PAGE>
Various  aspects of the Partnership's oil and gas activities are  regulated
by  administrative agencies under statutory provisions of the states  where
such  activities  are  conducted and by certain  agencies  of  the  federal
government for operations on Federal leases.  Moreover, certain  prices  at
which the Partnership may sell its natural gas production are controlled by
the  Natural Gas Policy Act of 1978, the Natural Gas Wellhead Decontrol Act
of  1989  and the regulations promulgated by the Federal Energy  Regulatory
Commission.

Environmental  - The Partnership's oil and gas activities  are  subject  to
extensive  federal,  state  and local laws and  regulations  governing  the
generation,  storage, handling, emission, transportation and  discharge  of
materials into the environment.  Governmental authorities have the power to
enforce compliance with their regulations, and violations carry substantial
penalties.   This  regulatory burden on the oil and gas industry  increases
its cost of doing business and consequently affects its profitability.  The
Managing  General  Partner  is  unable to  predict  what,  if  any,  effect
compliance will have on the Partnership.

Industry  Regulations  and  Guidelines - Certain industry  regulations  and
guidelines  apply to the registration, qualification and operation  of  oil
and  gas programs in the form of limited partnerships.  The Partnership  is
subject  to  these  guidelines  which regulate  and  restrict  transactions
between  the Managing General Partner and the Partnership.  The Partnership
complies  with these guidelines and the Managing General Partner  does  not
anticipate that continued compliance will have a material adverse effect on
Partnership operations.

Partnership Employees
The Partnership has no employees; however, the Managing General Partner has
a  staff of geologists, engineers, accountants, landsmen and clerical staff
who  engage in Partnership activities and operations and perform additional
services  for  the  Partnership as needed.  In  addition  to  the  Managing
General  Partner's  staff, the Partnership engages independent  consultants
such  as petroleum engineers and geologists as needed.  As of December  31,
1997  there were 130 individuals directly employed by the Managing  General
Partner in various capacities.

Item 2.   Properties

In  determining  whether an interest in a particular  property  was  to  be
acquired,  the  Managing  General  Partner  considered  such  criteria   as
estimated  oil  and gas reserves, estimated drilling costs, estimated  cash
flow from the sale of production, present and future prices of oil and gas,
the  extent  of  undeveloped  and  unproved  reserves,  the  potential  for
secondary,   tertiary  and  other  enhanced  recovery  projects   and   the
availability of markets.

<PAGE>
As  of December 31, 1997, the Partnership possessed an interest in oil  and
gas  properties located in Eddy County of New Mexico and Rains,  Van  Zandt
and Ward County of Texas. These properties consist of various interests  in
4 wells.

Due  to  the  Partnership's  objective of  maintaining  current  operations
without engaging in the drilling of any developmental or exploratory wells,
or  additional acquisitions of producing properties, there has not been any
significant changes in properties during 1997, 1996 and 1995.

Significant Properties
The  following  table  reflects the significant  properties  in  which  the
Partnership has an interest:

                        Date
                     Purchased        No. of           Proved Reserves*
Name and Location   and Interest      Wells        Oil (bbls)    Gas (mcf)
-----------------   ------------      -----        ----------    ---------

Carson F #1           6/92                1         23,723         16,606
Ward County,          89%
Texas                 working
                      interest

Dagger Draw A #1      11/92               2         28,143         46,084
Eddy County,          45%
New Mexico            working
                      interest

*The  reserve estimates were prepared as of January 1, 1998, by  Donald  R.
Creamer,  P.E., an independent registered petroleum engineer.  The  reserve
estimates  were  made  in  accordance with guidelines  established  by  the
Securities and Exchange Commission pursuant to Rule 4-10(a) of Regulation S-
X.   Such guidelines require oil and gas reserve reports be prepared  under
existing economic and operating conditions with no provisions for price and
cost escalation except by contractual arrangements.

The  New York Mercantile Exchange price at December 31, 1997 of $17.64  was
used  as the beginning basis for the oil price.  Oil price adjustments from
$17.64  per  barrel were made in the individual evaluations to reflect  oil
quality,  gathering and transportation costs.  The results are  an  average
price received at the lease of $17.53 per barrel in the preparation of  the
reserve report as of January 1, 1998.

<PAGE>
In  the  determination of the gas price, the New York  Mercantile  Exchange
price  at December 31, 1997 of $2.26 was used as the beginning basis.   Gas
price   adjustments  from  $2.26  per  Mcf  were  made  in  the  individual
evaluations to reflect BTU content, gathering and transportation costs  and
gas processing and shrinkage.  The results are an average price received at
the  lease of $2.23 per Mcf in the preparation of the reserve report as  of
January 1, 1998.

As  also discussed in Part II, Item 7, Management's Discussion and Analysis
of  Financial Condition and Results of Operations, oil and gas prices  were
subject to frequent changes in 1997.

The  evaluation  of  oil and gas properties is not  an  exact  science  and
inevitably involves a significant degree of uncertainty, particularly  with
respect to the quantity of oil or gas that any given property is capable of
producing.   Estimates  of  oil and gas reserves  are  based  on  available
geological and engineering data, the extent and quality of which  may  vary
in  each  case  and,  in  certain instances, may prove  to  be  inaccurate.
Consequently,  properties may be depleted more rapidly than the  geological
and engineering data have indicated.

Unanticipated  depletion, if it occurs, will result in lower reserves  than
previously  estimated; thus an ultimately lower return for the Partnership.
Basic  changes in past reserve estimates occur annually.  As  new  data  is
gathered  during the subsequent year, the engineer must revise his  earlier
estimates.  A year of new information, which is pertinent to the estimation
of  future  recoverable volumes, is available during  the  subsequent  year
evaluation.   In applying industry standards and procedures, the  new  data
may cause the previous estimates to be revised.  This revision may increase
or  decrease the earlier estimated volumes.  Pertinent information gathered
during the year may include actual production and decline rates, production
from  offset  wells  drilled to the same geologic formation,  increased  or
decreased water production, workovers, and changes in lifting costs,  among
others.   Accordingly,  reserve  estimates are  often  different  from  the
quantities of oil and gas that are ultimately recovered.

The  Partnership  has  reserves which are classified  as  proved  developed
producing  and proved developed non-producing.  All of the proved  reserves
are  included  in the engineering reports which evaluate the  Partnership's
present reserves.

Item 3.   Legal Proceedings

There are no material pending legal proceedings to which the Partnership is
a party.

Item 4.   Submission of Matters to a Vote of Security Holders

No  matter  was submitted to a vote of security holders during  the  fourth
quarter of 1997 through the solicitation of proxies or otherwise.

<PAGE>
                                 Part II


Item 5.   Market for the Registrant's Common Equity and Related Stockholder
          Matters

Market Information
Investor  partner  interests, or units, in the Partnership  were  initially
offered  and  sold for a price of $1,000.  Investor partner units  are  not
traded  on any exchange and there is no public or organized trading  market
for  them.   Further, a transferee may not become a substitute  limited  or
general partner without the consent of the Managing General Partner.

Each  Additional  General Partner interest, whom elected  at  the  time  of
subscription  into  the  Partnership, has been  converted  into  a  limited
partner effective January 1, 1994.

The  Managing  General Partner has the right, but not  the  obligation,  to
purchase limited partnership units should an investor desire to sell.   The
value  of  the  unit is determined by adding the sum of (1) current  assets
less  liabilities  and  (2) the present value of the  future  net  revenues
attributable to proved reserves and by discounting the future net  revenues
at  a rate not in excess of the prime rate charged by NationsBank, N.A.  of
Midland, Texas plus one percent (1%), which value shall be further  reduced
by  a risk factor discount of no more than one-third (1/3) to be determined
by the Managing General Partner in its sole and absolute discretion.  As of
December  31, 1997, 1996 and 1995, no limited partner units were  purchased
by the Managing General Partner.

Number of Limited and General Partner Interest Holders
As of December 31, 1997, there were 99 holders of limited partner units and
no holders of general partner units in the Partnership.

Distributions
Pursuant  to Article IV, Section 4.01 of the Partnership's Certificate  and
Agreement  of  Limited Partnership "Net Cash Flow" is  distributed  to  the
partners  on  a  monthly basis.  "Net Cash Flow" is defined  as  "the  cash
generated  by the Partnership's drilling activities, less (i)  General  and
Administrative  Costs,  (ii)  Operating  Costs,  and  (iii)  any   reserves
necessary  to  meet  current  and anticipated  needs  of  the  Partnership,
including, but not limited to drilling cost overruns, as determined in  the
sole discretion of the Managing General Partner."

<PAGE>
During 1997, twelve monthly distributions were made totaling $290,000, with
$258,100  distributed to the investor partners and $31,900 to the  Managing
General  Partner.   For the year ended December 31, 1997, distributions  of
$225.51  per investor partner unit were made, based upon 1,144.50  investor
partner units outstanding.  During 1996, twelve monthly distributions  were
made  totaling $253,000, with $225,170 distributed to the investor partners
and  $27,830 to the Managing General Partner.  For the year ended  December
31,  1996,  distributions of $196.74 per investor partner unit  were  made,
based  upon  1,144.5 investor partner units outstanding.   For  the  period
ended  December 31, 1995, twelve monthly distributions were  made  totaling
$111,000  with $98,790 distributed to the investor partners and $12,210  to
the  Managing  General Partner.  For the period ended  December  31,  1995,
distributions  of  $86.32 per investor partner unit were made,  based  upon
1,144.5 investor partner units outstanding.

Item 6.   Selected Financial Data

The  following  selected financial data for the years  ended  December  31,
1997,  1996,  1995,  1994 and 1993 should be read in conjunction  with  the
financial statements included in Item 8:

                                    Years ended December 31,
                     -----------------------------------------------------
                                  Restated
                        1997        1996      1995        1994      1993
                        ----        ----      ----        ----      ----
Revenues            $  307,526    480,994    276,584    383,345   351,073

Net income (loss)      126,704    278,970     40,828     98,047 (321,798)

Partners' share of
 net income (loss):

  Managing General
   Partner              20,529     38,903     14,247     23,841    20,224

  Investor partners    106,175    240,067     26,581     74,206 (342,022)

Investor partners'
 net income (loss)
  per unit               92.77     209.76      23.22      64.84   (298.84)

Investor partners'
 cash distributions
  per unit              225.51     196.74      86.32     138.42    137.42

Total assets        $  236,923    399,872    373,960    447,164   524,552

<PAGE>
Item 7.   Management's  Discussion and Analysis of Financial Condition  and
          Results of Operations

General
Southwest  Developmental  Drilling Fund  91-A,  L.P.  was  organized  as  a
Delaware  limited partnership on January 7, 1991.  The offering of  limited
and  general  partner interests began on September 17, 1991 as  part  of  a
shelf  offering registered under the name Southwest Developmental  Drilling
Program 1991-92.  Minimum capital requirements for the Partnership were met
on  April  22,  1992,  with  the offering of limited  and  general  partner
interests  concluding  on  April  30, 1992,  with  total  investor  partner
contributions  of  $1,144,500.   The  Managing  General  Partner   made   a
contribution  to  the capital of the Partnership at the conclusion  of  its
offering  period in an amount equal to 1% of its net capital contributions.
The  Managing  General  Partner contribution  was  $9,800.   Total  capital
contributions were $1,154,300.

The  Partnership was formed to engage primarily in the business of drilling
developmental  and exploratory wells, to produce and market crude  oil  and
natural  gas produced from such properties, to distribute any net  proceeds
from  operations  to the general and limited partners  and  to  the  extent
necessary,  acquire leases which contain drilling prospects.  Net  revenues
will  not  be  reinvested in other revenue producing assets except  to  the
extent  that  performance of remedial work is needed to  improve  a  well's
producing capabilities.  The economic life of the Partnership thus  depends
on  the  period  over  which the Partnership's oil  and  gas  reserves  are
economically recoverable.

Based  on  current conditions, management anticipates a normal decline  for
the life of these properties.


<PAGE>
Results of Operations

A.  General Comparison of the Years Ended December 31, 1997 and 1996,
Restated

The  following  table  provides certain information  regarding  performance
factors for the years ended December 31, 1997 and 1996:

                                                  Year Ended
                                                 December 31,    Percentage
                                                        Restated  Increase
                                                1997      1996   (Decrease)
                                                ----      ----   ---------

Average price per barrel of oil            $   20.10    20.88     (4%)
Average price per mcf of gas               $    2.14     2.40    (11%)
Oil production in barrels                     12,900   18,700    (31%)
Gas production in mcf                         21,200   36,800    (43%)
Gross oil and gas revenue                  $ 304,617  478,785    (37%)
Net oil and gas revenue                    $ 201,996  370,034    (46%)
Partnership distributions                  $ 290,000  253,000      15%
Limited partner distributions              $ 258,100  225,170      15%
Per unit distribution to limited partners  $  225.51   196.74      15%
Number of limited partner units              1,144.5  1,144.5

Revenues

The  Partnership's oil and gas revenues decreased to $304,617 from $478,785
for the years ended December 31, 1997 and 1996, respectively, a decrease of
37%.   The  principal factors affecting the comparison of the  years  ended
December 31, 1997 and 1996 are as follows:

1.  The  average  price  for a barrel of oil received  by  the  Partnership
    decreased  during the year ended December 31, 1997 as compared  to  the
    year ended December 31, 1996 by 4%, or $.78 per barrel, resulting in  a
    decrease  of  approximately $14,580 in revenues.  Oil sales represented
    85%  of total oil and gas sales during the year ended December 31, 1997
    as compared to 82% during the year ended December 31, 1996.

    The  average  price  for  an  mcf of gas received  by  the  Partnership
    decreased during the same period by 11%, or $.26 per mcf, resulting  in
    a decrease of approximately $9,560 in revenues.

    The  total  decrease in revenues due to the change in  prices  received
    from oil and gas production is approximately $24,140.  The market price
    for  oil  and gas has been extremely volatile over the past decade  and
    management  expects a certain amount of volatility to continue  in  the
    foreseeable future.

<PAGE>
2.  Oil production decreased approximately 5,800 barrels or 31% during the
   year ended December 31, 1997 as compared to the year ended December 31,
   1996, resulting in a decrease of approximately $116,580 in revenues.

    Gas  production  decreased approximately 15,600 mcf or 43%  during  the
    same  period,  resulting  in  a decrease of  approximately  $33,400  in
    revenues.

    The  total  decrease  in revenues due to the change  in  production  is
    approximately  $149,980.  The decrease in production is due  to  normal
    decline.

Costs and Expenses

Total  costs and expenses decreased to $180,822 from $202,024 for the years
ended  December 31, 1997 and 1996, respectively, a decrease  of  11%.   The
decrease  is  the  result  of  lower lease  operating  costs,  general  and
administrative expense and depletion expense.

1.    Lease  operating  costs  and  production  taxes  were  6%  lower,  or
   approximately  $6,000 less during the year ended December  31,  1997  as
   compared to the year ended December 31, 1996.

2.  General and administrative costs consist of independent accounting  and
    engineering  fees,  computer services, postage,  and  Managing  General
    Partner personnel costs.  General and administrative costs decreased 2%
    or  approximately  $300  during the year ended  December  31,  1997  as
    compared to the year ended December 31, 1996.

3.  Depletion expense decreased to $58,000 for the year ended December  31,
    1997  from  $67,000  for the same period in 1996.   This  represents  a
    decrease  of 14%.  Depletion is calculated using the units  of  revenue
    method  of  amortization based on a percentage of current period  gross
    revenues  to  total future gross oil and gas revenues, as estimated  by
    the Partnership's independent petroleum consultants.

   A  contributing factor to the decline in depletion expense  between  the
   comparative  periods was the impact of revisions of  previous  estimates
   on  reserves.  Revisions of previous estimates can be attributed to  the
   changes  in  production performance, oil and gas  price  and  production
   costs.   The  impact  of  the  revision would have  increased  depletion
   expense approximately $8,000 as of December 31, 1996.

<PAGE>

Results of Operations

B.   General  Comparison of the Year Ended December 31, 1996  Restated  and
1995

The  following  table  provides certain information  regarding  performance
factors for the years ended December 31, 1996 and 1995:

                                                Year Ended      Percentage
                                                       December         31,
Increase
                                            Restated
                                              1996       1995   (Decrease)
                                              ----       ----   ----------

Average price per barrel of oil         $     20.88      17.63     18%
Average price per mcf of gas            $      2.40       1.90     26%
Oil production in barrels                    18,700     13,200     42%
Gas production in mcf                        36,800     22,900     61%
Gross oil and gas revenue               $   478,785    275,628     74%
Net oil and gas revenue                 $   370,034    147,505    151%
Partnership distributions               $   253,000    111,000    128%
Investor partner distributions          $   225,170     98,790    128%
Per unit distribution to
 investor partners                      $    196.74      86.32    128%
Number of investor partner units           1,144.50   1,144.50

Revenues

The  Partnership's oil and gas revenues increased to $478,785 from $275,628
for  the  years ended December 31, 1996 and 1995, respectively, an increase
of  74%.  The principal factors affecting the comparison of the years ended
December 31, 1996 and 1995 are as follows:

1.  The  average  price  for a barrel of oil received  by  the  Partnership
    increased  during the year ended December 31, 1996 as compared  to  the
    year ended December 31, 1995 by 18%, or $3.25 per barrel, resulting  in
    an   increase  of  approximately  $42,900  in  revenues.    Oil   sales
    represented  82%  of  total oil and gas sales  during  the  year  ended
    December 31, 1996 as compared to 84% during the year ended December 31,
    1995.

    The  average  price  for  an  mcf of gas received  by  the  Partnership
    increased during the same period by 26%, or $.50 per mcf, resulting  in
    an increase of approximately $11,500 in revenues.

    The  total  increase in revenues due to the change in  prices  received
    from oil and gas production is approximately $54,400.  The market price
    for  oil and gas has been extremely volatile over the past decade,  and
    management  expects a certain amount of volatility to continue  in  the
    foreseeable future.

<PAGE>
2.  Oil  production increased approximately 5,500 barrels or 42% during the
    year ended December 31, 1996 as compared to the year ended December 31,
    1995, resulting in an increase of approximately $114,800 in revenues.

    Gas  production  increased approximately 13,900 mcf or 61%  during  the
    same  period,  resulting  in an increase of  approximately  $33,400  in
    revenues.

    The  total  increase  in revenues due to the change  in  production  is
    approximately  $148,200.   The increase is  primarily  a  result  of  a
    successful workover in 1996.

Costs and Expenses

Total  costs and expenses decreased to $202,024 from $235,756 for the years
ended  December 31, 1996 and 1995, respectively, a decrease  of  15%.   The
decrease  is  the  result  of  lower lease  operating  costs,  general  and
administrative expense and depletion expense.

1.  Lease  operating  costs  and  production  taxes  were  16%  lower,   or
    approximately $19,400 less during the year ended December 31,  1996  as
    compared to the year ended December 31, 1995.

2.  General and administrative costs consist of independent accounting  and
    engineering  fees,  computer services, postage,  and  Managing  General
    Partner personnel costs.  General and administrative costs decreased 2%
    or  approximately  $400  during the year ended  December  31,  1996  as
    compared to the year ended December 31, 1995.

3.  Depletion expense decreased to $67,000 for the year ended December  31,
    1996  from  $81,000  for the same period in 1995.   This  represents  a
    decrease  of 18%.  Depletion is calculated using the units  of  revenue
    method  of  amortization based on a percentage of current period  gross
    revenues  to  total future gross oil and gas revenues, as estimated  by
    the Partnership's independent petroleum consultants.

    A  contributing factor to the decline in depletion expense between  the
    comparative periods was the increase in the price of oil and  gas  used
    to determine the Partnership's reserves for January 1, 1997 as compared
    to  1996.   Another  contributing factor  was  due  to  the  impact  of
    revisions  of  previous estimates on reserves.  Revisions  of  previous
    estimates  can be attributed to the changes in production  performance,
    oil  and  gas  price and production costs.  The impact of the  revision
    would  have  decreased depletion expense approximately  $36,000  as  of
    December 31, 1995.

<PAGE>
C.  Revenue and Distribution Comparison

Partnership net income for the years ended December 31, 1997, 1996 and 1995
was $126,704, $278,970 and $40,828, respectively.  Excluding the effects of
depreciation,  depletion and amortization, net income for the  years  ended
December  31,  1997,  1996 and 1995 was $186,627,  $353,662  and  $129,520,
respectively.   Correspondingly, Partnership distributions  for  the  years
ended  December  31,  1997,  1996  and 1995  were  $290,000,  $253,000  and
$111,000, respectively.  These differences are indicative of the changes in
oil and gas price, production and property during 1997, 1996 and 1995.

The  sources  for  the  1997 distributions of $290,000  were  oil  and  gas
operations  of  approximately  $229,500 and  the  change  in  oil  and  gas
properties of approximately $(9,400), with the balance from available  cash
on  hand  at  the  beginning  of the period.   The  sources  for  the  1996
distributions  of  $253,000  were oil and gas operations  of  approximately
$320,800,  offset  additions  to oil and gas  properties  of  approximately
$(46,000),  resulting  in  excess  cash  for  contingencies  or  subsequent
distributions.   The sources for the 1995 distributions  of  $111,000  were
operating  activities  of  approximately $149,400  and  property  sales  of
approximately  $1,700,  offset by additions to  oil  and  gas  property  of
approximately  $6,100,  resulting  in  excess  cash  for  contingencies  or
subsequent distributions.

Total  distributions during the year ended December 31, 1997 were  $290,000
of  which $258,100 was distributed to the investor partners and $31,900  to
the  Managing  General  Partner.   The per unit  distribution  to  investor
partners  during  the same period was $225.51.  Total distributions  during
the  year  ended  December 31, 1996 were $253,000  of  which  $225,170  was
distributed  to  the investor partners and $27,830 to the Managing  General
Partner.  The  per unit distribution to investor partners during  the  same
period was $196.74.  Total distributions during the year ended December 31,
1995  were  $111,000  of  which  $98,790 was distributed  to  the  investor
partners  and  $12,210  to  the Managing General  Partner.   The  per  unit
distribution to investor partners during the same period was $86.32.

Since  inception of the Partnership, cumulative monthly cash  distributions
of  $1,087,240  have been made to the partners.  As of December  31,  1997,
$969,555 or $847.14 per investor partner unit, has been distributed to  the
investor partners, representing a 85% return of the capital contributed.

<PAGE>
Liquidity and Capital Resources

The  primary source of cash is from operations, the receipt of income  from
oil and gas properties.  The Partnership anticipates the primary source  of
cash to continue being from the oil and gas operations.

The  December  31, 1997 NYMEX oil price of $17.64 dropped to $14.32  as  of
March 18, 1998.  The price decline in the first quarter of 1998 could cause
a material write down in oil and gas properties and a possible reduction in
future distributions to investors.

Cash flows provided by operating activities were approximately $229,500  in
1997 compared to $320,800 in 1996 and approximately $149,400 in 1995.   The
primary  source  of  the  1997  cash flow  from  operating  activities  was
profitable operations.

Cash  flows used by investing activities were approximately $9,400 in  1997
compared to $46,300 in 1996 and approximately $4,400 in 1995. The principal
use  of  the 1997 cash flow from investing activities was additions to  oil
and gas properties.

Cash flows used in financing activities were approximately $289,600 in 1997
compared to $253,100 in 1996 and approximately $110,900 in 1995.  The  only
use in the 1997 financing activities was the distributions to partners.

As  of  December  31,  1997, the Partnership had approximately  $20,800  in
working  capital.   The  Managing  General  Partner  knows  of  no  unusual
contractual commitments and believes the revenue generated from  operations
are adequate to meet the needs of the Partnership.

Information Systems for the Year 2000

The  Managing  General Partner provides all data processing  needs  of  the
Partnership.   The Managing General Partner has reviewed and evaluated  its
information  systems  to determine if its systems accurately  process  data
referencing   the   year   2000.   Primarily  all   necessary   programming
modifications  to  correct year 2000 referencing in  the  Managing  General
Partners  internal accounting and operating systems have been made to-date.
However  the  Managing General Partner has not completed its evaluation  of
its vendors and suppliers systems to determine the effect, if any, the non-
compliance  of  such systems would have on the operation  of  the  Managing
General Partner or the operations of the Partnership.


<PAGE>
Item 8.   Financial Statements and Supplementary Data

                      Index to Financial Statements

                                                                       Page

Independent Auditors Reports                                            19

Balance Sheets                                                          21

Statements of Operations                                                22

Statement of Changes in Partners' Equity                                23

Statements of Cash Flows                                                24

Notes to Financial Statements                                           26

<PAGE>









                        INDEPENDENT AUDITORS REPORT

The Partners
Southwest Developmental Drilling
 Fund 91-A, L.P.
 (A Delaware Limited Partnership):


We  have  audited the accompanying balance sheet of Southwest Developmental
Drilling  Fund 91-A, L.P. (the "Partnership") as of December 31, 1997,  and
the  related statement of operations, changes in partners' equity and  cash
flows  for  the  year  then  ended.  These  financial  statements  are  the
responsibility of the Partnership's management.  Our responsibility  is  to
express an opinion on these financial statements based on our audit.

We  conducted  our  audit  in accordance with generally  accepted  auditing
standards.  Those standards require that we plan and perform the  audit  to
obtain reasonable assurance about whether the financial statements are free
of  material  misstatement.  An audit includes examining, on a test  basis,
evidence   supporting  the  amounts  and  disclosures  in   the   financial
statements.   An  audit  also includes assessing the accounting  principles
used  and  significant estimates made by management, as well as  evaluating
the  overall financial statement presentation.  We believe that  our  audit
provides a reasonable basis for our opinion.

In  our opinion, the financial statements referred to above present fairly,
in all material respects, the financial position of Southwest Developmental
Drilling  Fund  91-A, L.P. as of December 31, 1997 and the results  of  its
operations  and  its cash flows for the year then ended in conformity  with
generally accepted accounting principles.



                        KPMG Peat Marwick LLP



Midland, Texas
March 18, 1998

<PAGE>










                    REPORT OF INDEPENDENT ACCOUNTANTS


To the Partners
Southwest Developmental Drilling
 Fund 91-A, L.P.
(A Delaware Limited Partnership)

We  have  audited the accompanying balance sheet of Southwest Developmental
Drilling Fund 91-A, L.P. as of December 31, 1996 and the related statements
of  operations, changes in partners' equity and cash flows  for  the  years
ended  December  31,  1996 and 1995.  These financial  statements  are  the
responsibility of the partnership's management.  Our responsibility  is  to
express an opinion on these financial statements based on our audits.

We  conducted  our  audits in accordance with generally  accepted  auditing
standards.  Those standards require that we plan and perform the  audit  to
obtain reasonable assurance about whether the financial statements are free
of  material  misstatement.  An audit includes examining, on a test  basis,
evidence   supporting  the  amounts  and  disclosures  in   the   financial
statements.   An  audit  also includes assessing the accounting  principles
used  and  significant estimates made by management, as well as  evaluating
the  overall financial statement presentation.  We believe that our  audits
provide a reasonable basis for our opinion.

In  our opinion, the financial statements referred to above present fairly,
in all material respects, the financial position of Southwest Developmental
Drilling  Fund  91-A, L.P. as of December 31, 1996 and the results  of  its
operations  and its cash flows for the years ended December  31,  1996  and
1995, in conformity with generally accepted accounting principles.


                        JOSEPH DECOSIMO AND COMPANY
                           A   Tennessee   Registered   Limited   Liability
Partnership


Chattanooga, Tennessee
March 14, 1997, except for note 7,
 as to which the date is March 25, 1998

<PAGE>
             Southwest Developmental Drilling Fund 91-A, L.P.
                     (a Delaware limited partnership)
                              Balance Sheets
                        December 31, 1997 and 1996

                                                                  Restated
                                                      1997          1996
                                                      ----          ----

  Assets

Current assets:
 Cash and cash equivalents                   $         3,477       72,991
 Receivable from Managing General Partner             17,702       60,583

---------                                    ---------
                                                 Total    current    assets
21,179                                       133,574

---------                                    ---------
Oil and gas properties - using the full-
 cost method of accounting                         1,075,744    1,066,375
  Less accumulated depreciation,
                                               depletion  and  amortization
860,000                                      802,000

---------                                    ---------
                                              Net  oil  and gas  properties
215,744                                      264,375

---------                                    ---------
Organization costs, net of amortization of
 $0 and $36,537 for 1997 and 1996                          -        1,923

---------                                    ---------
                                                                          $
236,923                                      399,872

=========                                    =========
  Liabilities and Partners' Equity

Current liability - Distribution payable     $           347            -

---------                                    ---------
Partners' equity:

 Managing General Partner                             20,686       32,057

 Investor partners                                   215,890      367,815

---------                                    ---------
                                                Total    partners'   equity
236,576                                      399,872

---------                                    ---------
                                                                          $
236,923                                      399,872

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


















                  The accompanying notes are an integral
                   part of these financial statements.

<PAGE>
             Southwest Developmental Drilling Fund 91-A, L.P.
                     (a Delaware limited partnership)
                         Statements of Operations
           For the years ended December 31, 1997, 1996 and 1995


                                                         Restated
                                                 1997      1996      1995
                                                 ----      ----      ----

  Revenues

Oil and gas sales                         $    304,617   478,785  275,628
Interest income from operations                  2,909     2,209      956
                                                                    -------
-------                                   -------
                                                                    307,526
480,994                                   276,584
                                                                    -------
-------                                   -------
  Expenses

Production                                     102,621   108,751  128,123
General and administrative                      18,278    18,581   18,941
Depreciation, depletion and amortization        59,923    74,692   88,692
                                                                    -------
-------                                   -------
                                                                    180,822
202,024                                   235,756
                                                                    -------
-------                                   -------
Net income                                $    126,704   278,970   40,828
                                                                    =======
=======                                   =======
Net income allocated to:

 Managing General Partner                 $     20,529    38,903   14,247
                                                                    =======
=======                                   =======
 Investor partners                        $    106,175   240,067   26,581
                                                                    =======
=======                                   =======
  Per investor partner unit               $      92.77    209.76    23.22
                                                                    =======
=======                                   =======


























                  The accompanying notes are an integral
                   part of these financial statements.

<PAGE>
             Southwest Developmental Drilling Fund 91-A, L.P.
                     (a Delaware limited partnership)
                 Statement of Changes in Partners' Equity
           For the years ended December 31, 1997, 1996 and 1995


                                               Managing
                                               General   Investor
                                               Partner   Partners   Total
                                               -------   --------   -----

Balance at December 31, 1994              $     18,947   425,127  444,074

 Net income                                     14,247    26,581   40,828

 Distributions                                (12,210)  (98,790)(111,000)
                                                                    -------
--------                                  --------
Balance at December 31, 1995                    20,984   352,918  373,902

 Net income                                     38,903   240,067  278,970

 Distributions                                (27,830) (225,170)(253,000)
                                                                    -------
--------                                  --------
Balance at December 31, 1996, Restated          32,057   367,815  399,872

 Net income                                     20,529   106,175  126,704

 Distributions                                (31,900) (258,100)(290,000)
                                                                    -------
--------                                  --------
Balance at December 31, 1997              $     20,686   215,890  236,576
                                                                    =======
========                                  ========






























                  The accompanying notes are an integral
                   part of these financial statements.

<PAGE>
             Southwest Developmental Drilling Fund 91-A, L.P.
                     (a Delaware limited partnership)
                         Statements of Cash Flows
           For the years ended December 31, 1997, 1996 and 1995


                                                         Restated
                                                 1997      1996      1995
                                                 ----      ----      ----

Cash flows from operating activities:

 Cash received from oil and gas sales     $    343,716   447,823  300,039
 Cash paid to Managing General Partner
  for administrative fees and general
                                            and   administrative   overhead
(117,118)                                 (129,254)(151,593)
 Interest received                               2,909     2,209      956
                                                                   --------
--------                                  --------
   Net  cash provided by operating activities              229,507  320,778
149,402
                                                                   --------
--------                                  --------
Cash flows from investing activities:

 Additions to oil and gas properties           (9,368)  (46,330)  (6,105)
 Sale of oil and gas properties                      -         -    1,659
                                                                   --------
--------                                  --------
  Net cash used in investing activities        (9,368)  (46,330)  (4,446)
                                                                   --------
--------                                  --------
Cash flows used in financing activities:

 Distributions to partners                   (289,653) (253,058)(110,942)
                                                                   --------
--------                                  --------
Net increase in cash and cash equivalents     (69,514)    21,390   34,014

 Beginning of period                            72,991    51,601   17,587
                                                                   --------
--------                                  --------
 End of period                            $      3,477    72,991   51,601
                                                                   ========
========                                  ========


(continued)






















                  The accompanying notes are an integral
                   part of these financial statements.

<PAGE>
             Southwest Developmental Drilling Fund 91-A, L.P.
                     (a Delaware limited partnership)
                    Statements of Cash Flows, continued
               Years ended December 31, 1997, 1996 and 1995


                                                         Restated
                                                 1997      1996      1995
                                                 ----      ----      ----

Reconciliation of net income to net cash
 provided by operating activities:

Net income                                $    126,704   278,970   40,828

Adjustments to reconcile net income to net
 cash provided by operating activities:

   Depreciation, depletion and amortization                59,923    74,692
88,692
  (Increase) decrease in receivables            39,099  (30,962)   24,411
  Increase (Decrease) in payables                3,781   (1,922)  (4,529)
                                                                    -------
-------                                   -------
Net cash provided by operating activities $    229,507   320,778  149,402
                                                                    =======
=======                                   =======





































                  The accompanying notes are an integral
                   part of these financial statements.

<PAGE>
             Southwest Developmental Drilling Fund 91-A, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements


1.   Organization
     Southwest  Developmental Drilling Fund 91-A, L.P. was organized  under
     the  laws of the state of Delaware on January 7, 1991 for the  purpose
     of  drilling  developmental and exploratory wells and to  produce  and
     market crude oil and natural gas produced from such properties  for  a
     term of 50 years, unless terminated at an earlier date as provided for
     in  the Partnership Agreement.  The Partnership sells its oil and  gas
     production  to  a  variety of purchasers with the prices  it  receives
     being  dependent  upon the oil and gas economy.  Southwest  Royalties,
     Inc.  serves  as  the Managing General Partner.  Revenues,  costs  and
     expenses are allocated as follows:

                                                     Managing
                                                     General      Investor
                                                     Partner      Partners
                                                     --------     --------
     Interest income on capital contributions          -          100%
     Oil and gas sales*                              11%           89%
     All other revenues*                             11%           89%
     Organization and offering costs (1)               -          100%
     Syndication costs                                 -          100%
     Amortization of organization costs                -          100%
     Lease acquisition costs                          1%           99%
     Gain/loss on property disposition*              11%           89%
     Operating and administrative costs*(2)          11%           89%
     Depreciation, depletion and amortization
      of oil and gas properties                        -          100%
     Intangible drilling and development costs         -          100%
     All other costs*                                11%           89%

     *After the Investor Partners have received distributions totaling 150%
     of  their  capital contributions, the allocation will  change  to  15%
     Managing General Partner and 85% Investor Partners.

(1)  All   organization   costs  in  excess  of  4%  of   initial   capital
     contributions will be paid by the Managing General Partner and will be
     treated  as a capital contribution.  The Partnership paid the Managing
     General Partner an amount equal to 4% of initial capital contributions
     for such organization costs.

(2)  Administrative  costs  in  any  year  which  exceed  2%   of   capital
     contributions shall be paid by the Managing General Partner  and  will
     be treated as a capital contribution.

<PAGE>
             Southwest Developmental Drilling Fund 91-A, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements


2.   Summary of Significant Accounting Policies

     Oil and Gas Properties
     Oil  and  gas properties are accounted for at cost under the full-cost
     method.   Under  this  method, all productive and nonproductive  costs
     incurred   in   connection  with  the  acquisition,  exploration   and
     development of oil and gas reserves are capitalized.  Gain or loss  on
     the   sale  of  oil  and  gas  properties  is  not  recognized  unless
     significant oil and gas reserves are involved.

     The  Partnership's policy for depreciation, depletion and amortization
     of  oil  and  gas  properties is computed under the units  of  revenue
     method.   Under  the units of revenue method, depreciation,  depletion
     and  amortization is computed on the basis of current  gross  revenues
     from production in relation to future gross revenues, based on current
     prices, from estimated production of proved oil and gas reserves.

     Under  the  units  of  revenue method, the  Partnership  computes  the
     provision  by multiplying the total unamortized cost of  oil  and  gas
     properties by an overall rate determined by dividing (a) oil  and  gas
     revenues during the period by (b) the total future gross oil  and  gas
     revenues  as  estimated  by  the Partnership's  independent  petroleum
     consultants.   It  is  reasonably possible  that  those  estimates  of
     anticipated  future  gross revenues, the remaining estimated  economic
     life  of  the product, or both could be changed significantly  in  the
     near  term  due to the potential fluctuation of oil and gas prices  or
     production.   The  depletion estimate would also be affected  by  this
     change.

     Should the net capitalized costs exceed the estimated present value of
     oil  and  gas reserves, discounted at 10%, such excess costs would  be
     charged  to current expense.  As of December 31, 1997, 1996  and  1995
     the  net capitalized costs did not exceed the estimated present  value
     of oil and gas reserves.

     Estimates and Uncertainties
     The  preparation of financial statements in conformity with  generally
     accepted  accounting principles requires management to make  estimates
     and  assumptions  that  affect  the reported  amounts  of  assets  and
     liabilities and disclosure of contingent assets and liabilities at the
     date  of the financial statements and the reported amounts of revenues
     and expenses during the reporting period.  Actual results could differ
     from those estimates.

     Organization Costs
     Organization  costs  are stated at cost and are amortized  over  sixty
     months using the straight-line method.

<PAGE>
             Southwest Developmental Drilling Fund 91-A, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements


2.   Summary of Significant Accounting Policies - continued

     Syndication Costs
     Syndication  costs  are  accounted for as a reduction  of  partnership
     equity.

     Environmental Costs
     The  Partnership  is  subject to extensive federal,  state  and  local
     environmental laws and regulations.  These laws, which are  constantly
     changing, regulate the discharge of materials into the environment and
     may  require  the Partnership to remove or mitigate the  environmental
     effects of the disposal or release of petroleum or chemical substances
     at   various  sites.   Environmental  expenditures  are  expensed   or
     capitalized  depending on their future economic benefit.  Costs  which
     improve a property as compared with the condition of the property when
     originally  constructed  or acquired and costs  which  prevent  future
     environmental contamination are capitalized.  Expenditures that relate
     to  an  existing condition caused by past operations and that have  no
     future  economic benefits are expensed.  Liabilities for  expenditures
     of  a  non-capital  nature are recorded when environmental  assessment
     and/or  remediation  is  probable, and the  costs  can  be  reasonably
     estimated.

     Gas Balancing
     The  Partnership  utilizes the sales method  of  accounting  for  gas-
     balancing  arrangements.  Under this method the Partnership recognizes
     sales  revenue  on all gas sold.  As of December 31,  1997,  1996  and
     1995, there were no significant amounts of imbalance in terms of units
     and value.

     Income Taxes
     No  provision  for  income  taxes  is  reflected  in  these  financial
     statements, since the tax effects of the Partnership's income or  loss
     are passed through to the individual partners.

     In   accordance  with  the  requirements  of  Statement  of  Financial
     Accounting  Standards  No. 109, "Accounting  for  Income  Taxes,"  the
     Partnership's tax basis in its net oil and gas properties at  December
     31,  1997  and 1996 is $155,958 and $139,909, respectively, less  than
     that  shown  on  the  accompanying Balance Sheets in  accordance  with
     generally accepted accounting principles.

     Cash and Cash Equivalents
     For purposes of the statement of cash flows, the Partnership considers
     all  highly liquid debt instruments purchased with a maturity of three
     months or less to be cash equivalents.  The Partnership maintains  its
     cash at one financial institution.

<PAGE>
             Southwest Developmental Drilling Fund 91-A, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements


2.   Summary of Significant Accounting Policies - continued

     Number of Investor Partner Units
     As  of  December 31, 1997, 1996 and 1995, there were 1,144.5  investor
     partner units outstanding held by 99 partners.

     Concentrations of Credit Risk
     The Partnership is subject to credit risk through trade receivables.
     Although a substantial portion of its debtors' ability to pay is
     dependent upon the oil and gas industry, credit risk is minimized due
     to a large customer base.  All partnership revenues are received by
     the Managing General Partner and subsequently remitted to the
     partnership and all expenses are paid by the Managing General Partner
     and subsequently reimbursed by the partnership.

     Fair Value of Financial Instruments
     The  carrying amount of cash and accounts receivable approximates fair
     value due to the short maturity of these instruments.

     Recent Accounting Pronouncements
     In  June 1997, the FASB issued "Reporting Comprehensive Income,"  SFAS
     No.  130,  which  establishes standards for reporting and  display  of
     comprehensive  income  and its components in a full  set  of  general-
     purpose  financial statements.  Specifically, this statements requires
     that an enterprise (i) classify items of other comprehensive income by
     their nature in a financial statement and (ii) display the accumulated
     balance   of  other  comprehensive  income  separately  from  retained
     earnings  and  additional paid-in capital in the equity section  of  a
     statement  of  financial position.  This statement  is  effective  for
     fiscal  years  beginning  after December 15,  1997.   The  Partnership
     anticipates  adoption of SFAS No. 130 in its year ended  December  31,
     1998 financial statements.

     Comprehensive  income consists of the change in equity of  a  business
     enterprise  during  a period from transactions and  other  events  and
     circumstances from nonowner sources.  Specifically, this includes  net
     income  and  other comprehensive income, which is made up  of  certain
     changes in assets and liabilities that are not reported in a statement
     of  operations  but  are included in the balances  within  a  separate
     component  of  equity  in  a  statement of financial  position.   Such
     changes  include,  but  are  not  limited  to,  unrealized  gains  for
     marketable   securities  and  futures  contracts,   foreign   currency
     translation adjustments and minimum pension liability adjustments.

     Net Income (loss) per limited partnership unit
     The  net  income (loss) per limited partnership unit is calculated  by
     using the number of outstanding limited partnership units.

<PAGE>
             Southwest Developmental Drilling Fund 91-A, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements


3.   Commitments and Contingent Liabilities
     The Managing General Partner has the right, but not the obligation, to
     purchase limited partnership units should an investor desire to  sell.
     The  value of the unit is determined by adding the sum of (1)  current
     assets  less liabilities and (2) the present value of the  future  net
     revenues attributable to proved reserves and by discounting the future
     net  revenues  at  a rate not in excess of the prime rate  charged  by
     NationsBank, N.A. of Midland, Texas plus one percent (1%), which value
     shall be further reduced by a risk factor discount of no more than one-
     third  (1/3) to be determined by the Managing General Partner  in  its
     sole and absolute discretion.

     The  Partnership  is  subject  to various  federal,  state  and  local
     environmental  laws  and  regulations which  establish  standards  and
     requirements  for  protection  of the  environment.   The  Partnership
     cannot  predict the future impact of such standards and  requirements,
     which  are  subject to change and can have retroactive  effectiveness.
     The  Partnership  continues to monitor the status of  these  laws  and
     regulations.

     As  of December 31, 1997, the Partnership has not been fined, cited or
     notified  of any environmental violations and management is not  aware
     of  any  unasserted  violations which would have  a  material  adverse
     effect upon capital expenditures, earnings or the competitive position
     in  the  oil and gas industry.  However, the Managing General  Partner
     does  recognize  by  the very nature of its business,  material  costs
     could be incurred in the near term to bring the Partnership into total
     compliance.   The amount of such future expenditures is  not  reliably
     determinable  due to several factors, including the unknown  magnitude
     of  possible  contaminations, the unknown timing  and  extent  of  the
     corrective  actions  which may be required, the determination  of  the
     Partnership's liability in proportion to other responsible parties and
     the  extent to which such expenditures are recoverable from  insurance
     or indemnifications from prior owners of Partnership's properties.

<PAGE>
             Southwest Developmental Drilling Fund 91-A, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements


4.   Related Party Transactions
     A  significant  portion  of the oil and gas properties  in  which  the
     Partnership  has  an interest are operated by and purchased  from  the
     Managing General Partner.  As is usual in the industry and as provided
     for  in  the  operating  agreement for each  respective  oil  and  gas
     property  in  which the Partnership has an interest, the  operator  is
     paid  an  amount for administrative overhead attributable to operating
     such  properties,  with such amounts to Southwest Royalties,  Inc.  as
     operator  approximating $12,000, $13,000 and  $11,000  for  the  years
     ended  December 31, 1997, 1996 and 1995, respectively.   In  addition,
     the  Managing  General Partner and certain officers and employees  may
     have  an interest in some of the properties that the Partnership  also
     participates.

     Certain  subsidiaries  or affiliates of the Managing  General  Partner
     perform  various  oilfield  services  for  properties  in  which   the
     Partnership  owns an interest.  Such services aggregated approximately
     none,  $6,600 and $5,000 for the years ended December 31,  1997,  1996
     and 1995, respectively, and the Managing General Partner believes that
     these  costs are comparable to similar charges paid by the Partnership
     to unrelated third parties.

     Southwest  Royalties,  Inc., the Managing General  Partner,  was  paid
     $12,000   during  1997,  1996  and  1995  for  indirect  general   and
     administrative overhead expenses.

     Receivables  from  Southwest  Royalties, Inc.,  the  Managing  General
     Partner,  of  approximately $17,702 and $60,583 are from oil  and  gas
     production, net of lease operating costs and production taxes,  as  of
     December 31, 1997 and 1996, respectively.

     In addition, a director and officer of the Managing General Partner is
     a  partner  in a law firm, with such firm providing legal services  to
     the  Partnership approximating $30, $20 and $200 for the  years  ended
     December 31, 1997, 1996 and 1995, respectively.

5.   Major Customers
     No  material portion of the Partnership's business is dependent  on  a
     single  purchaser, or a very few purchasers, where  the  loss  of  one
     would  have  a  material  adverse  impact  on  the  Partnership.   Two
     purchasers  accounted for 83% of the Partnership's total oil  and  gas
     production  during  1997:  Navajo  Refining  Company,  Inc.  49%,  and
     Scurlock Permian Corporation 34%. Three purchasers accounted  for  94%
     of the Partnership's total oil and gas production during 1996:  Navajo
     Refining  Company,  Inc.  48%, Scurlock Permian  Corporation  34%  and
     Aquila  Southwest Pipeline Corporation 12%.  Two purchasers  accounted
     for 85% of the Partnership's total oil and gas production during 1995:
     Navajo Refining Company and Scurlock Permian Corporation accounted for
     59%  and  26%, respectively.  All purchasers of the Partnership's  oil
     and  gas  production are unrelated third parties.  In the  event  this
     purchaser were to discontinue purchasing the Partnership's production,
     the  Managing General Partner believes that a substitute purchaser  or
     purchasers  could be located without undue delay.  No other  purchaser
     accounted  for  an  amount  equal  to  or  greater  than  10%  of  the
     Partnership's total oil and gas production.

<PAGE>
             Southwest Developmental Drilling Fund 91-A, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements


6.   Estimated Oil and Gas Reserves (unaudited)
     The  Partnership's  interest in proved oil  and  gas  reserves  is  as
     follows:

                                                     Oil (bbls)   Gas (mcf)
                                                     ----------   ---------
     Proved developed and undeveloped
      reserves -

     January 1, 1995                                  65,000      110,000

       Revision of estimates in place                (8,000)       11,000
       Production                                   (13,000)     (23,000)
                                                     -------      -------
     December 31, 1995                                44,000       98,000

       Revisions of estimates in place                49,000       80,000
       Production                                   (19,000)     (37,000)
                                                     -------      -------
     December 31, 1996                                74,000      141,000

       Revisions of estimates in place               (6,000)     (50,000)
       Production                                   (13,000)     (21,000)
                                                     -------      -------
     December 31, 1997                                55,000       70,000
                                                     =======      =======

     Proved developed reserves -

     December 31, 1995                                44,000       98,000
                                                     =======      =======
     December 31, 1996                                66,000      129,000
                                                     =======      =======
     December 31, 1997                                55,000       70,000
                                                     =======      =======

     All  of  the Partnership's reserves are located within the continental
     United States.

     *The  reserve estimates were prepared as of January 1, 1998, by Donald
     R.  Creamer, P.E., an independent registered petroleum engineer.   The
     reserve  estimates were made in accordance with guidelines established
     by  the Securities and Exchange Commission pursuant to Rule 4-10(a) of
     Regulation  S-X.  Such guidelines require oil and gas reserve  reports
     be  prepared under existing economic and operating conditions with  no
     provisions  for  price  and  cost  escalation  except  by  contractual
     arrangements.

     The  New York Mercantile Exchange price at December 31, 1997 of $17.64
     was  used  as  the  beginning basis for  the  oil  price.   Oil  price
     adjustments  from  $17.64  per  barrel were  made  in  the  individual
     evaluations  to  reflect  oil  quality, gathering  and  transportation
     costs.   The  results are an average price received at  the  lease  of
     $17.53  per  barrel  in the preparation of the reserve  report  as  of
     January 1, 1998.

<PAGE>
             Southwest Developmental Drilling Fund 91-A, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements


6.   Estimated Oil and Gas Reserves (unaudited) - continued
     In  the  determination  of  the gas price,  the  New  York  Mercantile
     Exchange price at December 31, 1997 of $2.26 was used as the beginning
     basis.   Gas  price adjustments from $2.26 per Mcf were  made  in  the
     individual   evaluations  to  reflect  BTU  content,   gathering   and
     transportation  costs and gas processing and shrinkage.   The  results
     are  an  average price received at the lease of $2.23 per Mcf  in  the
     preparation of the reserve report as of January 1, 1998.

     The  evaluation of oil and gas properties is not an exact science  and
     inevitably  involves a significant degree of uncertainty, particularly
     with respect to the quantity of oil or gas that any given property  is
     capable of producing.  Estimates of oil and gas reserves are based  on
     available  geological and engineering data, the extent and quality  of
     which may vary in each case and, in certain instances, may prove to be
     inaccurate.   Consequently, properties may be  depleted  more  rapidly
     than the geological and engineering data have indicated.

     Unanticipated  depletion, if it occurs, will result in lower  reserves
     than  previously estimated; thus an ultimately lower  return  for  the
     Partnership.  Basic changes in past reserve estimates occur  annually.
     As  new data is gathered during the subsequent year, the engineer must
     revise  his  earlier estimates.  A year of new information,  which  is
     pertinent  to  the  estimation  of  future  recoverable  volumes,   is
     available during the subsequent year evaluation.  In applying industry
     standards  and  procedures,  the  new  data  may  cause  the  previous
     estimates  to be revised.  This revision may increase or decrease  the
     earlier estimated volumes.  Pertinent information gathered during  the
     year  may include actual production and decline rates, production from
     offset  wells  drilled  to the same geologic formation,  increased  or
     decreased  water production, workovers, and changes in lifting  costs,
     among others.  Accordingly, reserve estimates are often different from
     the quantities of oil and gas that are ultimately recovered.

     The  Partnership has reserves which are classified as proved developed
     producing  and  proved developed non-producing.   All  of  the  proved
     reserves  are  included in the engineering reports which evaluate  the
     Partnership's present reserves

<PAGE>
             Southwest Developmental Drilling Fund 91-A, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements


6.   Estimated Oil & Gas Reserves (unaudited) - continued
     The  standardized measure of discounted future net cash flows relating
     to  proved oil and gas reserves at December 31, 1997, 1996 and 1995 is
     presented below:

                                              1997       1996        1995
                                              ----       ----        ----

     Future cash inflows                $  1,127,000  2,464,000  1,144,000
     Production and development costs        565,000    983,000    664,000
                                           ---------  ---------  ---------
     Future net cash flows                   562,000  1,481,000    480,000
     10% annual discount for estimated
       timing of cash flows                  112,000    357,000    100,000
                                           ---------  ---------  ---------
     Standardized measure of discounted
       future net cash flows            $    450,000  1,124,000    380,000
                                           =========  =========  =========

     The  principal  sources  of  change in  the  standardized  measure  of
     discounted  future  net cash flows for the years  ended  December  31,
     1997, 1996 and 1995 are as follows:

                                               1997       1996        1995
                                               ----       ----        ----

     Sales of oil and gas produced,
       net of production costs          $  (202,000)  (403,000)  (211,000)
      Changes in prices and production costs           (472,000)    290,000
201,000
     Changes of production rates
       (timing) and others                  (19,000)     47,000      2,000
     Revisions of previous
       quantities estimates                 (93,000)    767,000  (244,000)
     Accretion of discount                   112,000     43,000     49,000
     Discounted future net
       cash flows -
      Beginning of year                    1,124,000    380,000    583,000
                                           ---------   --------   --------
      End of year                       $    450,000  1,124,000    380,000
                                           =========   ========   ========

     Future  net cash flows were computed using year-end prices  and  costs
     that  related  to existing proved oil and gas reserves  in  which  the
     Partnership has mineral interests.

<PAGE>
             Southwest Developmental Drilling Fund 91-A, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements


Note 7 - Prior Period adjustment

The  Managing  General Partner, who is a related party, incorrectly  billed
the  Partnership for property costs as workover expense on one lease during
March  1996.   This  error  resulted in the  understatement  of  previously
reported property costs and the overstatement of depletion expense  in  the
prior  year.   The  error was corrected in the September  1997  10-Q.   The
correction  resulted  in the following changes to partners'  equity  as  of
December 31, 1996.

                                                                  Managing
                                                     Investor     General
                                                     Partners     Partner
                                                      Equity       Equity
                                                    ---------     --------

As previously reported, December 31, 1996         $  335,760      26,983

Property cost - 1996                                  41,055       5,074
Depletion expense - 1996                             (9,000)           -
                                                   ---------    --------
December 31, 1996, as adjusted                    $  367,815      32,057
                                                   =========    ========

The  following  schedule shows the effect of the prior  period  adjustment,
before and after the restatement, to net income for the year ended December
31, 1996.

                                                     Before        After
                                                  Prior Period  Prior Period
                                                  Restatement   Restatement
                                                   ---------      --------
For the year ended December 31, 1996
Net income                                        $  241,841     278,970
  Managing General Partner                            33,829      38,903
  Investor partners                                  208,012     240,067
    Per investor partner unit                         181.75      209.76

<PAGE>


Item 9.   Changes  in and Disagreements With Accountants on Accounting  and
          Financial Disclosure

On  June  9,  1997  Southwest  Royalties, Inc. the  Partnership's  Managing
General  Partner (Southwest Royalties, Inc.) dismissed Joseph Decosimo  and
Company as the Partnership's independent accountants.  The Managing General
Partner's   Board  of  Directors  approved  the  decision  to  change   the
Partnership's independent accountants.

The  reports of Joseph Decosimo and Company on the financial statements for
the  past  two  fiscal years contained no adverse opinion or disclaimer  of
opinion  and were not qualified or modified as to uncertainty, audit  scope
or accounting principle.

In  connection  with its audits for the two most recent  fiscal  years  and
through June 9, 1997, there have been no disagreements with Joseph Decosimo
and  Company on any matter of accounting principles or practices, financial
statements  disclosure, or auditing scope or procedure, which disagreements
if  not  resolved to the satisfaction of Joseph Decosimo and Company  would
have caused them to make reference thereto in their report on the financial
statements for such years.

The  Registrant has requested that Joseph Decosimo and Company  furnish  it
with  a  letter addressed to the SEC stating whether or not is agrees  with
the  above statements.  A copy of that letter is included as Exhibit 16 and
has been filled with the Securities and Exchange Commission.

<PAGE>
                                 Part III

Item 10.  Directors and Executive Officers of the Registrant

Management of the Partnership is provided by Southwest Royalties, Inc.,  as
Managing  General Partner.  The names, ages, offices, positions and  length
of  service of the directors and executive officers of Southwest Royalties,
Inc. are set forth below.  Each director and executive officer serves for a
term  of  one year.  The present directors of the Managing General  Partner
have served in their capacity since the Company's formation in 1983.

     Name                   Age                      Position
--------------------        ---         -----------------------------------
-------
H. H. Wommack, III                      42     Chairman   of   the   Board,
                                        President,
                                        Chief Executive Officer, Treasurer
                                        and Director

H. Allen Corey              43          Secretary and Director

Bill E. Coggin                          44     Vice  President  and   Chief
                                        Financial Officer

Phillip F. Hock, Jr.                    54   Vice President, Exploration

Jon P. Tate                             40     Vice  President,  Land   and
                                        Assistant Secretary

Joel D. Talley              36          Vice President, Acquisitions and
                                        Exploitation Manager

R. Douglas Keathley         42          Vice President, Operations

J. Steven Person            39          Vice President, Marketing

H.  H.  Wommack, III, is Chairman of the Board, President, Chief  Executive
Officer,  Treasurer, principal stockholder and a director of  the  Managing
General  Partner,  and  has  served as its President  since  the  Company's
organization  in August, 1983.  Prior to the formation of the Company,  Mr.
Wommack  was  a  self-employed  independent oil  producer  engaged  in  the
purchase  and sale of royalty and working interests in oil and gas  leases,
and  the drilling of exploratory and developmental oil and gas wells.   Mr.
Wommack  holds  a J.D. degree from the University of Texas  from  which  he
graduated  in  1980, and a B.A. from the University of  North  Carolina  in
1977.

H.  Allen  Corey, a founder of the Managing General Partner, has served  as
the   Managing  General  Partner's  secretary  and  a  director  since  its
inception.   Mr. Corey is President of Trolley Barn Brewery, Inc.,  a  brew
pub restaurant chain based in the Southeast.  Prior to his involvement with
Trolley Barn, Mr. Corey was a partner at the law firm of Miller & Martin in
Chattanooga,  Tennessee.  He is currently of counsel to  the  law  firm  of
Baker,  Donelson,  Bearman  & Caldwell, with the  offices  in  Chattanooga,
Tennessee.  Mr. Corey received a J.D. degree from the Vanderbilt University
Law  School and B.A. degree from the University of North Carolina at Chapel
Hill.

<PAGE>
Bill  E. Coggin, Vice President and Chief Financial Officer, has been  with
the Managing General Partner since 1985.  Mr. Coggin was Controller for Rod
Ric  Corporation of Midland, Texas, an oil and gas drilling company, during
the latter part of 1984.  He was Controller for C.F. Lawrence & Associates,
Inc., an independent oil and gas operator also of Midland, Texas during the
early  part of 1984.  Mr. Coggin taught public school for four years  prior
to his business experience.  Mr. Coggin received a B.S. in Education and  a
B.B.A. in Accounting from Angelo State University.

Phillip   F.   Hock,   Jr.,  Vice  President,  Exploration,   assumed   his
responsibilities  with  the  Managing General Partner  as  a  geologist  in
November 1993.  Prior to joining the Managing General Partner, Mr. Hock was
employed four (4) years by Ramco Oil and Gas as Exploitation Manager (1989-
1993),  Robinson  Brothers Drilling Company as Exploration  Manager  (1980-
1984),  and  as  petroleum  geologist by several companies  throughout  his
career,  Magic Circle Oil and Gas (1988-1989), Reading and Bates  Petroleum
Company (1984-1988), and Exxon (1971-1980).  Mr. Hock received a B.  S.  in
Geology  from  Morehead State University and a M. S. in  Geology  form  the
University of New Mexico.

Jon  P.  Tate,  Vice President, Land and Assistant Secretary,  assumed  his
responsibilities  with  the Managing General Partner  in  1989.   Prior  to
joining  the  Managing  General Partner, Mr.  Tate  was  employed  by  C.F.
Lawrence  & Associates, Inc., an independent oil and gas company,  as  Land
Manager from 1981 through 1989.  Mr. Tate is a member of the Permian  Basin
Landman's  Association and received his B.B.S. degree  from  Hardin-Simmons
University.

Joel  D.  Talley,  Vice  President, Acquisitions and Exploitation  Manager,
assumed his responsibilities with the Managing General Partner on July  15,
1996.   Prior  to  joining  the Managing General Partner,  Mr.  Talley  was
employed for four (4) years by Merit Energy Company as Acquisitions Manager
and  then as Region Manager over West Texas, New Mexico and Wyoming  (1992-
1996)  and eight (8) years by ARCO Oil & Gas Company in various engineering
positions   (1984-1992).   Mr.  Talley  received  his  B.S.  in  Mechanical
Engineering in 1984 from Texas A&M University.

R.    Douglas   Keathley,   Vice   President,   Operations,   assumed   his
responsibilities with the Managing General Partner as a Production Engineer
in  October,  1992.   Prior to joining the Managing  General  Partner,  Mr.
Keathley  was  employed for four (4) years by ARCO Oil  &  Gas  Company  as
senior  drilling  engineer working in all phases of well production  (1988-
1992),  eight  (8)  years by Reading & Bates Petroleum  Company  as  senior
petroleum  engineer responsible for drilling (1980-1988) and two (2)  years
by  Tenneco Oil Company as drilling engineer responsible for all phases  of
drilling   (1978-1980).   Mr.  Keathley  received  his  B.S.  in  Petroleum
Engineering in 1977 from the University of Oklahoma.

J.  Steven  Person, Vice President, Marketing, assumed his responsibilities
with  the Managing General Partner as National Marketing Director in  1989.
Prior  to joining the Managing General Partner, Mr. Person served  as  Vice
President  of  Marketing  for CRI, Inc., and was  associated  with  Capital
Financial  Group and Dean Witter (1983).  He received a B.B.A. from  Baylor
University in 1982 and an M.D.A. from Houston Baptist University in 1987.


<PAGE>
Key Employees

Accounting  and Administrative Officer - Debbie A. Brock, age  45,  assumed
her  position with the Managing General Partner in 1991.  Prior to  joining
the Managing General Partner, Ms. Brock was employed with Western Container
Corporation   as  Accounting  Manager  (1982-1990),  Synthetic   Industries
(Texas), Inc. as Accounting Manager (1976-1982) and held various accounting
positions in the manufacturing industry (1971-1975).  Ms. Brock received  a
B.B.A. from the University of Houston.

Controller - Robert A. Langford, age 48, assumed his responsibilities  with
the  Managing  General Partner in 1992.  Mr. Langford received  his  B.B.A.
degree  in  Accounting  in 1975 from the University  of  Central  Arkansas.
Prior  to  joining the Managing General Partner,  Mr. Langford was employed
with Forest Oil Corporation as Corporate Coordinator, Regional Coordinator,
Accounting  Manager.  He held various other positions  from  1982-1992  and
1976-1980  and was Assistant Controller of National Oil Company from  1980-
1982.

Financial  Reporting  Manager - Bryan Dixon, C.P.A., age  31,  assumed  his
responsibilities  with the Managing General Partner  in  1992.   Mr.  Dixon
received his B.B.A. degree in Accounting in 1988 from Texas Tech University
in  Lubbock,  Texas.   Prior to joining the Managing General  Partner,  Mr.
Dixon was employed as a Senior Auditor with Johnson, Miller & Company  from
1991-1992 and Audit Supervisor for Texas Tech University and the Texas Tech
University Health Sciences Center from 1988-1991.

Production   Superintendent  -  Steve  C.  Garner,  age  56,  assumed   his
responsibilities   with   the  Managing  General  Partner   as   Production
Superintendent  in  July,  1989.  Prior to  joining  the  Managing  General
Partner,  Mr. Garner was employed 16 years by Shell Oil Company working  in
all  phases of oil field production as operations foreman, one and one-half
years  with Petroleum Corporation of Delaware as Production Superintendent,
six  years  as  an independent engineering consultant, and  one  year  with
Citation  Oil & Gas Corp. as a workover, completion and production foreman.
Mr.  Garner has worked extensively in the Permian Basin oil field  for  the
last 25 years.

Tax  Manager  -  Carolyn  Cookson, age 41, assumed her  position  with  the
Managing  General  Partner in April, 1989.  Prior to joining  the  Managing
General  Partner,  Ms. Cookson was employed as Director of  Taxes  at  C.F.
Lawrence  &  Associates,  Inc. from 1983 to  1989,  and  worked  in  public
accounting  at McCleskey, Cook & Green, P.C. from 1981 to 1983  and  Deanna
Brady,  C.P.A.  from 1980 to 1981.  She is a member of  the  Permian  Basin
Chapter  of the Petroleum Accountants' Society, and serves on its Board  of
Directors  and  is  liaison to the Tax Committee.  Ms. Cookson  received  a
B.B.A. in accounting from New Mexico State University.

<PAGE>
Investor  Relations Manager - Sandra K. Flournoy, age 51, came to Southwest
Royalties,  Inc.  in 1988 from Parker & Parsley Petroleum,  where  she  was
Assistant Manager of Investor Services and Broker/Dealer Relations for  two
years.   Prior  to that, Ms. Flournoy was Administrative Assistant  to  the
Superintendent at Greenwood ISD for four years.

In certain instances, the Managing General Partner will engage professional
petroleum   consultants   and  other  independent  contractors,   including
engineers   and   geologists  in  connection  with  property  acquisitions,
geological  and  geophysical  analysis,  and  reservoir  engineering.   The
Managing  General Partner believes that, in addition to its own  "in-house"
staff,  the utilization of such consultants and independent contractors  in
specific  instances  and  on  an  "as-needed"  basis  allows  for   greater
flexibility  and greater opportunity to perform its oil and gas  activities
more economically and effectively.

Item 11.  Executive Compensation

The  Partnership  does not have any directors or executive  officers.   The
executive officers of the Managing General Partner do not receive any  cash
compensation,  bonuses, deferred compensation or compensation  pursuant  to
any  type  of  plan,  from the Partnership.  The Managing  General  Partner
received $12,000 during 1997, 1996 and 1995 as an annual administrative fee
for reimbursement of indirect general and administrative costs.

Item 12.  Security Ownership of Certain Beneficial Owners and Management

There  are  no  limited partners who own of record, or  are  known  by  the
Managing General Partner to beneficially own, more than five percent of the
Partnership's limited partnership interests.

The  Managing  General Partner owns an 11 percent interest  as  a  Managing
General Partner.

No  officer or director of the Managing General Partner owns Units  in  the
Partnership.   There  are  no arrangements known to  the  Managing  General
Partner which may at a subsequent date result in a change of control of the
Partnership.

<PAGE>
Item 13.  Certain Relationships and Related Transactions

In 1997, the Managing General Partner received $12,000 as an administrative
fee.   This  amount  is  part  of the general and  administrative  expenses
incurred by the Partnership.

In  some  instances the Managing General Partner and certain  officers  and
employees  may  be working interest owners in an oil and  gas  property  in
which  the Partnership also has a working interest.  Certain properties  in
which  the Partnership has an interest are operated by the Managing General
Partner,  who  was  paid approximately $12,000 for administrative  overhead
attributable to operating such properties during 1997.

The  law  firm  of Baker, Donelson, Bearman & Caldwell, of which  H.  Allen
Corey,  an  officer  and  director of the Managing General  Partner,  is  a
partner,  is  counsel  to  the  Partnership.  Baker,  Donelson,  Bearman  &
Caldwell provided services totaling approximately $30 during the year ended
December  31, 1997, which constitutes an immaterial portion of that  firm's
business.

In  the  opinion  of  management, the terms of the above  transactions  are
similar to ones with unaffiliated third parties.

<PAGE>
                                 Part IV


Item 14.  Exhibits, Financial Statement Schedules and Reports on Form 8-K

          (a)(1)  Financial Statements:

                  Included in Part II of this report --

                  Reports of Independent Accountants
                  Balance Sheets
                  Statement of Operations
                  Statement of Changes in Partners' Equity
                  Statement of Cash Flows
                  Notes to Financial Statements

                     (2)  Schedules required by Article 12 of Regulation S-
                  X  are either omitted because they are not applicable  or
                  because  the  required  information  is  shown   in   the
                  financial statements or the notes thereto.

             (3)  Exhibits:

                                      4      (a)   Certificate  of  Limited
                          Partnership  of Southwest Developmental  Drilling
                          Fund   91-A,   L.P.,  dated  January   9,   1991.
                          (Incorporated  by  reference  from  Partnership's
                          Form 10-K for the fiscal year ended December  31,
                          1991.)

                                            (b)    Agreement   of   Limited
                          Partnership  of Southwest Developmental  Drilling
                          Fund   91-A,   L.P.   dated  January   9,   1991.
                          (Incorporated  by  reference  from  Partnership's
                          Form 10-K for the fiscal year ended December  31,
                          1991.)

                                          (c)   Second Amended and Restated
                          Certificate  of Limited Partnership of  Southwest
                          Developmental Drilling Fund 91-A. L.P., dated  as
                          of  February 1, 1993. (Incorporated by  reference
                          from  Partnership's Form 10-K for the fiscal year
                          ended December 31, 1993.)

                                          (d)   Second Amended and Restated
                          Certificate  of Limited Partnership of  Southwest
                          Developmental Drilling Fund 91-A. L.P., dated  as
                          of  January 12, 1994. (Incorporated by  reference
                          from  Partnership's Form 10-K for the fiscal year
                          ended December 31, 1993.)

                           16  Letter  on Changes in Certifying  Accountant
                     (Incorporated by reference from Partnership's Form 8-K
                     dated June 9, 1997.)

                  27 Financial Data Schedule

          (b)     Reports on Form 8-K

                  There  were  no  reports filed on  Form  8-K  during  the
              quarter ended December 31, 1997.

<PAGE>
                                Signatures


Pursuant  to  the  requirements of Section 13 or 15(d)  of  the  Securities
Exchange  Act  of 1934, the Partnership has duly caused this report  to  be
signed on its behalf by the undersigned, thereunto duly authorized.


                                 Southwest Developmental Drilling Fund  91-
                          A, L.P.,
                          a Delaware limited partnership


                                        By:    Southwest  Royalties,  Inc.,
                                 Managing
                                 General Partner


                          By:    /s/ H. H. Wommack, III
                                 -----------------------------
                                           H. H. Wommack, III, President


                          Date:  March 31, 1998


Pursuant  to the requirements of the Securities Exchange Act of 1934,  this
report  has  been signed below by the following persons on  behalf  of  the
Partnership and in the capacities and on the dates indicated.


By:    /s/ H. H. Wommack, III
       -----------------------------------
       H. H. Wommack, III, Chairman of the
       Board, President, Chief Executive
       Officer, Treasurer and Director


Date:  March 31, 1998


By:    /s/ H. Allen Corey
       -----------------------------
       H. Allen Corey, Secretary and
       Director


Date:  March 31, 1998

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