<TABLE> <S> <C>

<ARTICLE>                     5
<LEGEND>
     THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION
EXTRACTED FROM THE BALANCE SHEET AS OF SEPTEMBER 30, 1997
    AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
                                           BALANCE SHEET.
</LEGEND>
<CIK>                         824134
<NAME>                        FFCA INVESTOR SERVICES CORPORATION 88-B
<MULTIPLIER>                                         1
<CURRENCY>                               U. S. DOLLARS
                                         
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                                                    DEC-31-1997
<PERIOD-END>                                                         SEP-30-1997
<EXCHANGE-RATE>                                                                1
<CASH>                                                                       100
<SECURITIES>                                                                   0
<RECEIVABLES>                                                                  0
<ALLOWANCES>                                                                   0
<INVENTORY>                                                                    0
<CURRENT-ASSETS>                                                               0
<PP&E>                                                                         0
<DEPRECIATION>                                                                 0
<TOTAL-ASSETS>                                                               200
<CURRENT-LIABILITIES>                                                          0
<BONDS>                                                                        0
<PREFERRED-MANDATORY>                                                          0
<PREFERRED>                                                                    0
<COMMON>                                                                     100
<OTHER-SE>                                                                     0
<TOTAL-LIABILITY-AND-EQUITY>                                                 200
<SALES>                                                                        0
<TOTAL-REVENUES>                                                               0
<CGS>                                                                          0
<TOTAL-COSTS>                                                                  0
<OTHER-EXPENSES>                                                               0
<LOSS-PROVISION>                                                               0
<INTEREST-EXPENSE>                                                             0
<INCOME-PRETAX>                                                                0
<INCOME-TAX>                                                                   0
<INCOME-CONTINUING>                                                            0
<DISCONTINUED>                                                                 0
<EXTRAORDINARY>                                                                0
<CHANGES>                                                                      0
<NET-INCOME>                                                                   0
<EPS-PRIMARY>                                                                  0
<EPS-DILUTED>                                                                  0
                                                                     

</TABLE>