<TABLE> <S> <C>


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

</LEGEND>
<CURRENCY>                           U.S. Dollars

<S>                                                              <C>
<PERIOD-TYPE>                                                          3-MOS
<FISCAL-YEAR-END>                                                DEC-31-2000
<PERIOD-START>                                                   JAN-01-2000
<PERIOD-END>                                                     MAR-31-2000
<EXCHANGE-RATE>                                                        1.000
<CASH>                                                             2,341,000
<SECURITIES>                                                               0
<RECEIVABLES>                                                              0
<ALLOWANCES>                                                               0
<INVENTORY>                                                                0
<CURRENT-ASSETS>                                                           0
<PP&E>                                                             5,128,000
<DEPRECIATION>                                                    (3,120,000)
<TOTAL-ASSETS>                                                     4,456,000
<CURRENT-LIABILITIES>                                                      0
<BONDS>                                                            2,460,000
<PREFERRED-MANDATORY>                                                      0
<PREFERRED>                                                                0
<COMMON>                                                                   0
<OTHER-SE>                                                         1,669,000
<TOTAL-LIABILITY-AND-EQUITY>                                       4,456,000
<SALES>                                                                    0
<TOTAL-REVENUES>                                                     385,000
<CGS>                                                                      0
<TOTAL-COSTS>                                                        211,000
<OTHER-EXPENSES>                                                           0
<LOSS-PROVISION>                                                           0
<INTEREST-EXPENSE>                                                    50,000
<INCOME-PRETAX>                                                      132,000
<INCOME-TAX>                                                               0
<INCOME-CONTINUING>                                                  132,000
<DISCONTINUED>                                                             0
<EXTRAORDINARY>                                                            0
<CHANGES>                                                                  0
<NET-INCOME>                                                         132,000
<EPS-BASIC>                                                             4.88
<EPS-DILUTED>                                                           4.88



</TABLE>