<TABLE> <S> <C>


<ARTICLE> 5
<LEGEND>
The schedule contains summary financial information extracted from Winthrop
Partners 81 Limited Partnership and is qualified in its entirety by reference to
such financial statements.
</LEGEND>

<MULTIPLIER> 1

       
<S>                                                         <C>
<PERIOD-TYPE>                                                               YEAR
<FISCAL-YEAR-END>                                                    DEC-31-1998
<PERIOD-START>                                                       JAN-01-1998
<PERIOD-END>                                                         DEC-31-1998
<CASH>                                                                   581,000
<SECURITIES>                                                                   0
<RECEIVABLES>                                                                  0
<ALLOWANCES>                                                                   0
<INVENTORY>                                                                    0
<CURRENT-ASSETS>                                                               0
<PP&E>                                                                   554,000
<DEPRECIATION>                                                                 0
<TOTAL-ASSETS>                                                         1,140,000
<CURRENT-LIABILITIES>                                                          0
<BONDS>                                                                        0
<COMMON>                                                                       0
<PREFERRED-MANDATORY>                                                          0
<PREFERRED>                                                                    0
<OTHER-SE>                                                               979,000
<TOTAL-LIABILITY-AND-EQUITY>                                           1,140,000
<SALES>                                                                        0
<TOTAL-REVENUES>                                                       1,092,000<F1>
<CGS>                                                                          0
<TOTAL-COSTS>                                                             25,000
<OTHER-EXPENSES>                                                               0
<LOSS-PROVISION>                                                               0
<INTEREST-EXPENSE>                                                             0
<INCOME-PRETAX>                                                        1,051,000
<INCOME-TAX>                                                                   0
<INCOME-CONTINUING>                                                    1,051,000
<DISCONTINUED>                                                                 0
<EXTRAORDINARY>                                                                0
<CHANGES>                                                                      0
<NET-INCOME>                                                           1,051,000
<EPS-PRIMARY>                                                              41.22
<EPS-DILUTED>                                                              41.22
<FN>
<F1>
Includes gain on sale of building of $967,000.
        


</TABLE>