<TABLE> <S> <C>

    <ARTICLE>                                                      5
    <LEGEND>
    This schedule contains summary financial information
    extracted from unaudited financial statements for the
    nine month period ending September 30, 1995 and is
    qualified in its entirety by reference to such financial
    statements
    </LEGEND>
    <CIK>                                               0000351147
    <NAME>                   Winthrop Partners 81 Limited Partnership
    <MULTIPLIER>                                                   1
    <CURRENCY>                              U.S. Dollars
           
    <S>                                                <C>
    <PERIOD-TYPE>                                      9-MOS
    <FISCAL-YEAR-END>                                  DEC-31-1995
    <PERIOD-START>                                     JAN-01-1995
    <PERIOD-END>                                       SEP-30-1995
    <EXCHANGE-RATE>                                          1.00000
    <CASH>                                                   223,898
    <SECURITIES>                                                   0
    <RECEIVABLES>                                                  0
    <ALLOWANCES>                                                   0
    <INVENTORY>                                                    0
    <CURRENT-ASSETS>                                           1,440
    <PP&E>                                                 2,485,203
    <DEPRECIATION>                                           795,745
    <TOTAL-ASSETS>                                         1,914,796
    <CURRENT-LIABILITIES>                                     94,460
    <BONDS>                                                        0
    <COMMON>                                                       0
    <PREFERRED-MANDATORY>                                          0
    <PREFERRED>                                                    0
    <OTHER-SE>                                             1,820,336
    <TOTAL-LIABILITY-AND-EQUITY>                           1,914,796
    <SALES>                                                        0
    <TOTAL-REVENUES>                                         301,726
    <CGS>                                                          0
    <TOTAL-COSTS>                                             31,969
    <OTHER-EXPENSES>                                          51,712
    <LOSS-PROVISION>                                               0
    <INTEREST-EXPENSE>                                             0
    <INCOME-PRETAX>                                          218,045
    <INCOME-TAX>                                                   0
    <INCOME-CONTINUING>                                      218,045
    <DISCONTINUED>                                                 0
    <EXTRAORDINARY>                                                0
    <CHANGES>                                                      0
    <NET-INCOME>                                             218,045
    <EPS-PRIMARY>                                              7.99
    <EPS-DILUTED>                                              0.00
            

    
</TABLE>