<PAGE>
                          UNITED STATES
               SECURITIES AND EXCHANGE
                     COMMISSION Washington, D.C.
                     20549

                            FORM 10-Q
    [ X ]QUARTERLY REPORT PURSUANT TO SECTION 13
               OR 15(d) OF THE SECURITIES
               EXCHANGE ACT OF 1934
               For the period ended July 31, 1999

                               OR
    [   ]TRANSITION REPORT PURSUANT TO SECTION 13
OR 15(d) OF
               THE SECURITIES EXCHANGE ACT OF
1934
      For the transition period from ________
to ________.

                Commission File Number:  0-
18150

         DEAN WITTER REALTY INCOME PARTNERSHIP
II, L.P.
 (Exact name of registrant as specified in governing
                     instrument)


          Delaware                             13-
3244091
        (State    of   organization)
(IRS   Employer
Identification No.)

     2 World Trade Center, New York, NY
10048
  (Address of principal executive offices)
(Zip Code)


Registrant's telephone number, including area code:
(212) 392-1054

Former  name, former address and former fiscal year,
if  changed since last report:  not applicable

Indicate  by check mark whether the registrant (1)
has filed  all
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

                       Page 1
<PAGE>
<TABLE>
           PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements

   DEAN WITTER REALTY INCOME PARTNERSHIP II, L.P.

             CONSOLIDATED BALANCE SHEETS
<CAPTION>
                                            July 31,
                                              October
                                              31,
                                              1999
                                              1998
                       ASSETS
<S>
<C> <C>
Cash and cash equivalents                  $
799,915  $
624,315

Investment in joint venture                  2,338,299
2,373,176

Real estate:
 Land                                                     -
1,900,300
   Building and improvements                      -
                      13,173,398
                                                -
15,073,698
   Accumulated depreciation                       -
                       4,727,834
                                                -
10,345,864

Deferred leasing commissions, net               -
223,878

Other assets                                   276,121     229,999

                                           $ 3,414,335
$13,797,232


           LIABILITIES AND PARTNERS' CAPITAL

Accounts payable and other liabilities     $   170,278
$   375,900

Partners' capital (deficiency):
 General partners
(5,431,513)
(5,462,740)
 Limited partners ($1,000 per Unit, 177,023 Units
issued) 8,675,570                                         18,884,072

  Total partners' capital                    3,244,057
13,421,332

                                           $ 3,414,335
$13,797,232


   See accompanying notes to consolidated financial
                      statements
 </TABLE>
 <PAGE>
 <TABLE>
    DEAN WITTER REALTY INCOME PARTNERSHIP II, L.P.

         CONSOLIDATED STATEMENTS OF OPERATIONS

  Three and Nine months ended July 31, 1999 and 1998
 <CAPTION>
                                            Three
months ended Nine months ended
                                                 July
31,
July 31,
                                1999         1998
                               1999       1998
<S>                         <C>       <C>        <C>      <C>
Revenues:
  Gains on sales of real    $         $          $        $19,097
estate                      (32,288)  (30,545)
3,994,1  ,127
  Rental                          -              34
  Equity in earnings of               359,079             2,359,2
joint venture               49,825
551,241  08
  Interest and other                  166,508
                            11,160
197,394  278,070
                                      6,007

270,713  174,073


                            28,697    501,049
5,013,4  21,908,
                                                 82       478

Expenses:
  Property operating              -
  Depreciation and                -   100,677
210,669  906,458
amortization
  General and               32,208    122,385
130,469  520,845
administrative
                                      110,536
170,872  352,424
                            32,208    333,598
512,010  1,779,7
                                                          27
Net (loss) income           $         $          $        $20,128
                            (3,511)   167,451
4,501,4  ,751
                                                 72

Net (loss) income
allocated to:               $         $          $        $20,025
  Limited partners          (6,389)   147,652
4,470,2  ,589
  General partners                               45
                            2,878     19,799              103,162

31,227
                            $         $          $        $20,128
                            (3,511)   167,451
4,501,4  ,751
                                                 72

  Net (loss) income per
Unit of limited             $         $          $        $
partnership interest        (.04)     0.83
25.25     113,12




  See accompanying notes to consolidated financial
                     statements.
</TABLE>
<PAGE>
<TABLE>
   DEAN WITTER REALTY INCOME PARTNERSHIP II, L.P.

     CONSOLIDATED STATEMENT OF PARTNERS' CAPITAL

           Nine months ended July 31, 1999

<CAPTION>
                                     Limited
General
                                     Partners
Partners
Total
<S>
<C>  <C>
<C>
Partners' capital (deficiency)
 at November 1, 1998               $ 18,884,072
$(5,462,740)                       $ 13,421,332

Distributions                       (14,678,747)
-
(14,678,747)

Net income                            4,470,245             31,227
4,501,472

Partners' capital (deficiency)
 at July 31, 1999                  $  8,675,570
$(5,431,513)                       $  3,244,057





  See accompanying notes to consolidated financial
                     statements.
</TABLE>



<PAGE>
<TABLE>
   DEAN WITTER REALTY INCOME PARTNERSHIP II, L.P.

        CONSOLIDATED STATEMENTS OF CASH FLOWS

      Nine months ended July 31, 1999 and 1998
<CAPTION>

1999
1998
<S>
<C>
<C>
Cash flows from operating activities:
    Net income                                  $
                  4,501,472      $
20,128,751
   Adjustments to reconcile net income to net cash
                      provided
   by operating activities:
            Gains on sales of real estate
                     (3,994,134)
(19,097,127)
  Depreciation and amortization             130,469
520,845
        Equity in earnings of Taxter joint venture
(197,394)
(278,070)
   (Increase) decrease in operating assets:
          Deferred leasing commissions
(60,767) (179,947)
          Other assets
173,878 417,545
        Decrease in accounts payable and other
liabilities (205,622)
(607,360)

           Net cash  provided by operating
activities 347,902
904,637

Cash flows from investing activities:
       Proceeds from sale of real estate
                  14,463,246
44,589,521
           Additions to real estate
                   (189,072)
(320,509)
  Distributions from Taxter joint venture
270,110
404,169
      Investments in Taxter joint venture
                   (37,839)
(83,329)

       Net cash provided by investing
activities 14,506,445
44,589,852
Cash flows from financing activities:
        Cash distributions to partners
                 (14,678,747)
(46,539,150)

Increase (decrease) in cash and cash
equivalents
175,600
(1,044,661)

Cash and cash equivalents at beginning of period
624,315
1,741,456

Cash and cash equivalents at end of period   $
799,915      $ 696,795



  See accompanying notes to consolidated financial
                     statements.


</TABLE>
<PAGE>
   DEAN WITTER REALTY INCOME PARTNERSHIP II, L.P.

     Notes to Consolidated Financial Statements

1.                                        The
Partnership

Dean   Witter   Realty  Income  Partnership  II,
L.P.   (the
"Partnership")  is a limited partnership organized
under  the laws  of  the  State  of Delaware in
1984.  The  Partnership's fiscal year ends on
October 31.

The   financial  statements  include  the  accounts
of   the Partnership  and the joint venture which
owned the  Framingham Corporate Center property
(sold in the first quarter of fiscal 1998)   on  a
consolidated  basis.   The  equity  method   of
accounting  has  been  applied  to  the
Partnership's   14.8% interest  in  the partnership
which owns the Taxter  Corporate Park  property
(the  "Taxter  Partnership")  because  of  the
Partnership's   continuing  ability   to   exert
significant influence over the Taxter Partnership.

The  Partnership's records are maintained on the
accrual basis of  accounting  for  financial
reporting  and  tax  reporting purposes.

Net  income  per Unit of limited partnership
interest  amounts are  calculated  by dividing net
income allocated  to  Limited Partners, in
accordance with the Partnership Agreement, by the
weighted average number of Units outstanding.

In  the  opinion  of  management, the  accompanying
financial statements,   which  have  not  been
audited,   include   all adjustments  necessary to
present fairly the results  for  the interim
period. Except for the gains on sales of real
estate, such adjustments consist only of normal
recurring accruals.

These financial statements should be read in
conjunction  with the annual financial statements
and notes thereto included  in
the  Partnership's annual report on Form 10-K
filed  with  the Securities and Exchange
Commission for the year ended  October 31,  1998.
Operating results of interim periods  may  not  be
indicative of the operating results for the entire
year.
<PAGE>
  DEAN WITTER REALTY INCOME PARTNERSHIP II, L.P.

    Notes to Consolidated Financial Statements

2. Real Estate

On   February  16,  1999,  the  Partnership
entered  into  an
agreement  with  New   Plan  Excel  Realty  Trust,
Inc.,   an unaffiliated  party,  to  sell the
land  and  building  which comprise the Pavilions
at East Lake property. As part  of  the agreement,
Dean Witter Realty Income Partnership III, L.P.,
an affiliate, also  agreed to sell a retail
property to New Plan. The  aggregate  negotiated
sales price of the properties  sold was
approximately  $24.1 million, of which  $14
million  was allocated  in  the  agreement to the
Pavilions  at  East  Lake property.  The purchase
price was paid in cash at  closing  on March 1,
1999.  At closing, the Partnership received
proceeds, net  of closing costs, an escrow deposit
(described below) and other  deductions,  of
approximately  $13.3  million.    Such proceeds
($75.13  per  Unit) were  distributed  100%  to
the Limited   Partners  on  March  16,  1999.
The   Partnership recognized  a  gain  from  this
sale  of  approximately  $2.8 million; such gain
was allocated 100% to the Limited Partners.

The  Partnership expects that, in the fourth
quarter of  1999, it will receive $220,000 of the
$250,000 which was escrowed at sale,  in  final
settlement  of  its  obligations  under  the
agreement.   The Partnership will not recognize an
additional gain upon receipt of the remaining
escrow deposit balance.

All   of   the  Partnership's  1999  rental
income,  property operating expenses and
depreciation and amortization  expenses were
generated by the Pavilions at East Lake property.
During the year ended October 31, 1998, the
property generated rental income   of
approximately  $1,412,000,  property   operating
expenses   of   $390,000  and  depreciation  and


amortization expenses of $478,000.











<PAGE>
  DEAN WITTER REALTY INCOME PARTNERSHIP II, L.P.

    Notes to Consolidated Financial Statements

In  fiscal  1996,  the  Partnership sold  the
Wallkill  Plaza shopping  center.  A portion of
the sale price was represented by  a $1.2 million
promissory note from the purchaser, payment of
which     was  contingent on the outcome  of  the
bankruptcy
proceedings of Bradlees Department Stores, an
anchor tenant at the shopping center.  In 1996,
the Partnership did not include the  $1.2 million
note in the calculation of the gain on  sale of
the property because of the uncertainty of its
realization.

In   April   1999,   the   purchaser  paid   the
Partnership
approximately $1.4 million, representing payment
of  the  note in  full, interest at 4.5%.  The
Partnership  recognized
$1.2   million  as  a  gain  on  sale  of  real
estate   and approximately  $0.2  million of
interest  income.   The  $1.4 million  was
allocated  100% to the  Limited  Partners.   The
Partnership  distributed the amount received  to
the  Limited Partners ($7.79 per Unit) on April
28, 1999.

In   September  1999,  the  Partnership  expects
to  receive
approximately $340,000, the balance of the escrow
deposit  to be                                              returned  by
the  buyer  of  the  Glenhardie  I  and  II
properties,  which were sold in April 1998.   The
Partnership did  not include the amount of the
sale proceeds deposited  in escrow  in  the
calculation of the gain on the  sale  of  the
property  because of the uncertainty of the
recoverability  of the  escrow  deposit.   As  a
result,  the  Partnership  will recognize the
actual amount received as an additional gain  on
the sale of the property.

3.   Investment in Joint Venture

In  1987, the Taxter Partnership sold a leasehold
interest  in approximately  20% of the property's
space to KLM.   In  1998, KLM  accepted a $6.75
million purchase offer for the leasehold interest,
which the Taxter Partnership had the right to
match. The  partners of the Taxter Partnership
believe that inclusion of  the  KLM  space
improves the value and salability  of  the
property;  however, the partners did not have
sufficient  cash
to  fund the purchase. Therefore, an affiliate of
the Managing General(the  "Affiliate"),  as  an
accommodation,
purchased the leasehold interest on February 8,
1999 for $6.75 million  and  assumed  the  rights
and  obligations  of   KLM thereunder.



<PAGE>
<TABLE>
  DEAN WITTER REALTY INCOME PARTNERSHIP II, L.P.

    Notes to Consolidated Financial Statements

On  February  4, 1999, the Taxter Partnership and
KLM  entered into a new lease which allows KLM to
continue to occupy 50% of the  space subject to
the leasehold interest.  On February  8, 1999, the
Affiliate also assumed the rights and obligations
of the joint venture under this new lease.

As  part of the purchase of the leasehold
interest, the Taxter Partnership  received  an
option to  purchase  the  leasehold interest  and
assume the new lease from the Affiliate  for  a
purchase  price of $6.75 million plus the costs of
any  tenant improvements,  leasing  commissions
and  capital  expenditures incurred  by  the
Affiliate in connection with  the  leasehold
interest  (collectively,  the  "Resale  Price").
The  Taxter Partnership  also granted the
Affiliate an option  to  require
the  Taxter Partnership to purchase the leasehold
interest and assume  the new lease for the Resale
price.  When the property is  sold, the Taxter
Partnership will be obligated to purchase the
leasehold  interest and assume the  new  lease
from  the Affiliate for the Resale Price.
Summarized financial information of the Taxter
Partnership  is as follows:
<CAPTION>
                    Quarter  ended July 31,
Nine  months ended July 31,
                       1999              1998
1999 1998
<S>         <C>          <C>          <C>
<C>
Revenues    $ 1,706,457  $ 1,915,422  $ 4,705,145
$ 4,738,284

Expenses      1,370,802      790,371    3,371,399
2,859,434


Net income  $   335,655  $ 1,125,051  $ 1,333,746
$ 1,878,850

4.   Related Party Transactions

An affiliate of the Managing General Partner
provided property management   services  for
Taxter  Corporate  Park   (through December 31,
1998), Glenhardie I and II (sold April 1998)  and
Framingham   Corporate  Center  (sold  December
1997).    The Partnership   paid   the   affiliate
management   fees    of approximately  $3,000 and
$45,000 for the  nine  months  ended July 31, 1999
and 1998, respectively.
</TABLE>

<PAGE>

  DEAN WITTER REALTY INCOME PARTNERSHIP II, L.P.

    Notes to Consolidated Financial Statements


Another  affiliate  of the Managing General
Partner  performs administrative functions,
processes investor transactions  and prepares
tax  information  for  the  Partnership.
Effective November  1,  1998, the affiliate
reduced its fees  for  these services because of
the greatly decreased level of Partnership
activity.   For the nine months ended July 31,
1999 and  1998, the  Partnership incurred
approximately $102,000 and $225,000, respectively,
for  these services.  These amounts  have  been
recorded in general and administrative expenses.











<PAGE>
ITEM 2.
MANAGEMENT'S DISCUSSION AND ANALYSIS OF
FINANCIAL
CONDITION AND RESULTS OF OPERATIONS
Liquidity and Capital Resources
The Partnership raised $177,023,000 in a public
offering which was terminated in 1985.  The
Partnership has no plans to raise additional
capital.
As  a  result  of  property sales in  fiscal  1999
and  1998, Partnership  cash  flow from operations
decreased  during  the three and nine months ended
July 31, 1999 as compared to 1998.
The  Pavilions at East Lake property was sold on
March 1, 1999 (see   Note  2  to  the
consolidated  financial  statements).
Subsequently,  the  Partnership's  interest  in
the   Taxter Corporate  Park  office  property is
the  Partnership's  sole property  interest.   The
partnership which  owns  the  Taxter Corporate
Park (the "Taxter Partnership") has accepted  a
bid from an unaffiliated third party to purchase
the property, and the  parties are currently
negotiating the terms of a purchase and  sale
agreement. There can be no assurance that the
Taxter property will be sold.
On  February  8,  1999, an affiliate of the
Managing  General Partner,  as  an  accommodation
to  the  Taxter  Partnership, purchased  the
leasehold interest of KLM in approximately  20% of
the  property's  space.  See Note 3  to  the
consolidated financial statements.
Currently, the overall vacancy levels in the
office market  in Westchester  County,  New York
and the west  Westchester  submarket in  which
Taxter  Corporate  Park  is  located are
approximately  18% and 14%, respectively.   During
the  third quarter  of  fiscal 1999, occupancy at
the property  decreased from  76% to 74%. Leases
aggregating approximately 39% of  the property's
space expire in 2001.

During  the  nine  months  ended July  31,  1999,
the  Taxter property generated positive cash flow
from operations, and  it is  anticipated  that it
will continue to  do  so  during  the period  the
Partnership continues to own its interest  in  the
property.





<PAGE>
  DEAN WITTER REALTY INCOME PARTNERSHIP II, L.P.


The Taxter Partnership expects to buy the former
KLM leasehold interest at the time the property is
sold, using a portion  of the  proceeds from the
sale of the Taxter property. As of July
31,   1999,   the   Partnership  had   commitments
to   fund approximately $45,000 for its share of
tenant improvements and leasing commissions at the
Taxter property.

During  the nine months ended July 31, 1999, the
Partnership's cash flow from operations and
distributions received from  the Taxter
Partnership  exceeded  its  capital  expenditures
for tenant  improvements and leasing commissions
at the  Pavilions at   East  Lake  property  and
contributions  to  the  Taxter Partnership.

During  the  nine months ended July 31, 1999, the
Partnership made  cash distributions of proceeds
from sales of properties. See Note 2 to the
consolidated financial statements.

Generally,  future cash distributions will be
paid  from  the remaining  proceeds from the sale
of the Taxter property,  the receipt, if any, of
the escrow deposits relating to the  sales of  the
Pavilions at East Lake and Glenhardie properties
(see Notes  2  and 5 to the consolidated financial
statements)  and cash reserves.

The  Partnership believes that its cash reserves
are  adequate for  its  needs  during the
remainder of fiscal  1999  and  in fiscal 2000.

Deferred  leasing commissions and accounts payable
and  other liabilities decreased in 1999 as a
result of the sale  of  the Pavilions at East Lake
property.

Except as discussed above and in the consolidated

financial statements, the Managing General Partner

is not aware of any trends or events, commitments

or uncertainties that may have a material impact

on liquidity.









<PAGE>
  DEAN WITTER REALTY INCOME PARTNERSHIP II, L.P.

Operations

Fluctuations  in the Partnership's operating
results  for  the three- and nine-month periods
ended July 31, 1999 compared  to 1998 are
primarily attributable to the following:

The 1999 gains on sales of real estate resulted
from the March 1999  sale  of  the Pavillions at
East Lake property  and  the April  1999 receipt
of $1.2 million in payment of the Wallkill Plaza
contingent  promissory  note  (see  Note  2   to           the
consolidated financial statements).  The 1998
gains  on  sales of  real  estate  resulted from
the  sale  of  the  Framingham Corporate  Center
(December 1997) and the Glenhardie Corporate
Center I and II (April 1998) properties.

In   1999,   rental   income,  property  operating
expenses, depreciation  and  amortization
expenses,  and  general                                    and
administrative expenses decreased as a result of
the 1999  and 1998 property sales.

Interest  and  other  income increased during  the
nine-month period  ended July 31, 1999 primarily
because the  Partnership received  approximately
$200,000  of interest  in  April  1999 under  the
terms of the Wallkill Plaza contingent  promissory
note. This increase was partially offset by a
decrease in 1999 in   interest  earned  on  the
proceeds  from  the  sales  of properties until
such proceeds were distributed to the Limited
Partners.
There  were  no  other individually significant
factors  which caused changes in revenues or
expenses.
Inflation
Inflation  has  been  consistently  low  during
the   periods presented in the consolidated
financial statements and,  as  a result, has not
had a significant effect on the operations  of the
Partnership or its properties.




<PAGE>
  DEAN WITTER REALTY INCOME PARTNERSHIP II, L.P.



PART II - OTHER INFORMATION


Item 6.  Exhibits and Reports on Form 8-K

                 a)   Exhibits
                     An exhibit index has been
                     filed as part of this Report
                     on Page E1.
             b)   Reports on Form 8-K
                     None.

<page

                    SIGNATURES

Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly
caused this report to be signed on its behalf by
the undersigned there unto duly authorized.


                              DEAN WITTER REALTY
                                INCOME Partnership
                                II, L.P.

                           By:
Dean
Witter Realty Income
                                Properties II Inc.
                              Managing General
Partner



Date:  September 10, 1999         By: /s/E.
Davisson Hardman,
Jr.
                             E. Davisson Hardman,
                             Jr. President

Date:  September 10, 1999         By: /s/Charles
M. Charrow
                             Charles M. Charrow
                                  Controller
                                 (Principal
                                  Financial and
                                  Accounting
                                  Officer)

<PAGE>
<TABLE>
  DEAN WITTER REALTY INCOME PARTNERSHIP II, L.P.

            Quarter Ended July 31, 1999


                   Exhibit Index
<CAPTION>
Exhibit No.
Description
<S>                                    <C>
   27                                  Financial
Data Schedule




                        E1
</TABLE>