<TABLE> <S> <C>

<ARTICLE>                                                                      5
<LEGEND>
                 THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION
                 EXTRACTED FROM THE BALANCE SHEET AS OF DECEMBER 31, 1996 AND
                 THE STATEMENT OF INCOME FOR THE YEAR ENDED
                 DECEMBER 31, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
                 TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>            0000820806
<NAME>           PARTICIPATING INCOME PROPERTIES II, L.P.
<MULTIPLIER>     1
<CURRENCY>       U. S. DOLLARS
       
<S>                                                                <C>
<PERIOD-TYPE>                                                               YEAR
<FISCAL-YEAR-END>                                                    DEC-31-1996
<PERIOD-END>                                                         DEC-31-1996
<EXCHANGE-RATE>                                                                1
<CASH>                                                                 3,790,885
<SECURITIES>                                                                   0
<RECEIVABLES>                                                            173,000
<ALLOWANCES>                                                                   0
<INVENTORY>                                                                    0
<CURRENT-ASSETS>                                                               0
<PP&E>                                                                70,983,068
<DEPRECIATION>                                                        19,119,173
<TOTAL-ASSETS>                                                        55,827,780
<CURRENT-LIABILITIES>                                                          0
<BONDS>                                                                        0
<PREFERRED-MANDATORY>                                                          0
<PREFERRED>                                                                    0
<COMMON>                                                                       0
<OTHER-SE>                                                            52,793,126
<TOTAL-LIABILITY-AND-EQUITY>                                          55,827,780
<SALES>                                                                        0
<TOTAL-REVENUES>                                                       9,857,290
<CGS>                                                                          0
<TOTAL-COSTS>                                                          4,025,683
<OTHER-EXPENSES>                                                               0
<LOSS-PROVISION>                                                               0
<INTEREST-EXPENSE>                                                             0
<INCOME-PRETAX>                                                        5,831,607
<INCOME-TAX>                                                                   0
<INCOME-CONTINUING>                                                    5,831,607
<DISCONTINUED>                                                                 0
<EXTRAORDINARY>                                                                0
<CHANGES>                                                                      0
<NET-INCOME>                                                           5,831,607
<EPS-PRIMARY>                                                              69.70
<EPS-DILUTED>                                                                  0
        

</TABLE>