<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
The schedule contains summary financial information extracted from Winthrop
Residential Associates I, A Limited Partnership and is qualified in its
entirety by reference to such financial statements.
</LEGEND>

<MULTIPLIER>      1

       
<S>                                                                 <C>
<PERIOD-TYPE>                                                             9-MOS
<FISCAL-YEAR-END>                                                    DEC-31-1998
<PERIOD-START>                                                       JAN-01-1998
<PERIOD-END>                                                         SEP-30-1998
<CASH>                                                                   467,000
<SECURITIES>                                                                   0
<RECEIVABLES>                                                                  0
<ALLOWANCES>                                                                   0
<INVENTORY>                                                                    0
<CURRENT-ASSETS>                                                               0
<PP&E>                                                                         0
<DEPRECIATION>                                                                 0
<TOTAL-ASSETS>                                                           905,000
<CURRENT-LIABILITIES>                                                          0
<BONDS>                                                                  289,000
<COMMON>                                                                       0
<PREFERRED-MANDATORY>                                                          0
<PREFERRED>                                                                    0
<OTHER-SE>                                                               575,000
<TOTAL-LIABILITY-AND-EQUITY>                                             905,000
<SALES>                                                                        0
<TOTAL-REVENUES>                                                          30,000   <F1>
<CGS>                                                                          0
<TOTAL-COSTS>                                                              5,000
<OTHER-EXPENSES>                                                               0
<LOSS-PROVISION>                                                               0
<INTEREST-EXPENSE>                                                        21,000
<INCOME-PRETAX>                                                          (65,000)
<INCOME-TAX>                                                                   0
<INCOME-CONTINUING>                                                      (65,000)
<DISCONTINUED>                                                                 0
<EXTRAORDINARY>                                                                0
<CHANGES>                                                                      0
<NET-INCOME>                                                             (65,000)
<EPS-PRIMARY>                                                             (2.46)
<EPS-DILUTED>                                                             (2.46)
        

<FN>
<F1>Includes a $23,000 loss on sale of investment in a Local Limited 
    Partnership.
</FN>


</TABLE>