5
<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 June 30, 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-
18149


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


          Delaware                             13-
3469111
        (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>
<TABLE>
           PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements

       DEAN WITTER REALTY YIELD PLUS II, L.P.

                   BALANCE SHEETS
<CAPTION>
                                              June
30, December 31,
                                                1999
1998
<S>
<C>
<C>
                       ASSETS

Investment in unconsolidated partnership
$14,948,206
$13,923,431

Cash and cash equivalents
1,666,004
2,062,767

Other assets
16,935
10,050


$16,631,145 $15,996,248
          LIABILITIES AND PARTNERS' CAPITAL

Accounts payable and other liabilities       $
47,031    $
81,320

Partners' capital:
 General partners
3,511,144
3,444,225
 Limited partners ($500 per Unit, 173,164 Units
issued) 13,072,970
12,470,703

Total partners' capital
16,584,114
15,914,928


$16,631,145 $15,996,248






   See accompanying notes to financial statements.
</TABLE>







<PAGE>
<TABLE>
       DEAN WITTER REALTY YIELD PLUS II, L.P.

                  INCOME STATEMENTS

  Three and six months ended June 30, 1999 and 1998
<CAPTION>
                                               Three
months ended Six months ended

June 30,
June 30,
                                               1999
1998 1999         1998
<S>                           <C>      <C>        <C>
<C>
Revenues:
  Equity in earnings of
unconsolidated                $        $12,575,1  $
$13,140,9
    Partnerships              270,703  28
639,009 95
  Rental                           -
-
  Interest and other          41,869   436,113
75,179  914,443

                                       165,740            214,010
                              312,572
714,188
                                       13,176,98          14,269,44
                                       1                  8

Expenses:
  Property operating               -
-
  Depreciation and                 -   228,187
- 426,614
amortization                  22,031
45,002
  General and administrative           58,116             122,441

                                       42,931             116,421

                              22,031
                                       329,234
45,002  665,476

Net income                    $        $12,847,7  $       $13,603,9
                              290,541  47
669,186 72

Net income allocated to:
  Limited partners            $        $12,831,1  $       $13,511,7
  General partners            261,487  58
602,267 60

                              29,054   16,589
66,919  92,212

                              $        $12,847,7  $       $13,603,9
                              290,541  47
669,186 72

Net income per Unit of
limited                       $        $          $       $
  partnership interest        1.51     74.10

3.48     78.03







  See accompanying notes to financial statements.
</TABLE>





<PAGE>
<TABLE>
      DEAN WITTER REALTY YIELD PLUS II, L.P.

          STATEMENT OF PARTNERS' CAPITAL

          Six months ended June 30, 1999


<CAPTION>
                                   Limited
General
                                   Partners
Partners Total
<S>
<C>  <C>
<C>
Partners' capital at January 1, 1999
$12,470,703
$3,444,225                         $15,914,928

Net income                             602,267
66,919
669,186

Partners' capital at June 30, 1999 $13,072,970
$3,511,144 $16,584,114









   See accompanying notes to financial statements.
</TABLE>


<PAGE>
<TABLE>
       DEAN WITTER REALTY YIELD PLUS II, L.P.

              STATEMENTS OF CASH FLOWS

       Six months ended June 30, 1999 and 1998
<CAPTION>
                                                1999
1998 <S>
<C>
<C>
Cash flows from operating activities:
 Net income                                  $
669,186
$13,603,972
 Adjustments to reconcile net income to net cash
  (used in) provided by operating activities:
   Equity in earnings of unconsolidated partnerships
(639,009)
(13,140,995)
   Depreciation and amortization                  -
122,441
   Decrease in deferred assets                    -
18,624
   (Increase) decrease in other assets           (6,885)
408,854
   (Decrease) increase in accounts payable
       and other liabilities                        (34,289)
14,558
 Net cash (used in) provided by operating activities
(10,997)
1,027,454
Cash flows from investing activities:
   Distributions from unconsolidated partnerships
                       663,360
32,901,416
 Contributions to unconsolidated partnerships
(1,049,126)
(171,214)

     Net cash (used in) provided by investing
  activities                             (385,766)
32,730,202

Cash flows used in financing activities:
 Cash distributions                               -
(33,559,376)

(Decrease) increase in cash and cash equivalents
(396,763) 198,280

Cash and cash equivalents at beginning of period
2,062,767 2,680,667

Cash and cash equivalents at end of period
$1,666,004     $ 2,878,947

Supplemental disclosure of non-cash investing
  activities: Reclassification of real estate held
  for sale:
    Decrease in real estate:
    Building and improvements              $    -
                          $
7,304,626
      Accumulated depreciation                    -
(1,310,547)

Increase in real estate held for sale        $    -
$ 5,994,079
   See accompanying notes to financial statements.
</TABLE>
<PAGE>
       DEAN WITTER REALTY YIELD PLUS II, L.P.

            Notes to Financial Statements

1. The Partnership

Dean  Witter Realty Yield Plus II, L.P. (the
"Partnership") is  a
limited  partnership organized under the laws  of
the  State  of Delaware   in  1988.   The  Managing
General  Partner   of   the Partnership  is Dean
Witter Realty Yield Plus II Inc.,  which  is wholly-
owned by Dean Witter Realty Inc. ("Realty").

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

The Partnership's interests in GCGA Limited
Partnership ("GCGA"), the  partnership which owns the
the One Congress Street property, and  DW  Michelson
Associates, the partnership  which  owned  the
Michelson  property (sold 4/98), are accounted for on
the  equity method.

Net  income  per  Unit amounts were 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  periods. Except  for  the  gain  on
the sale of  the  Michelson  property included in
equity in earnings of unconsolidated partnerships  in
the  second  quarter of 1998, such adjustment
consists  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  December 31,  1998.  Operating  results of
interim  periods  may  not  be indicative of the
operating results for the entire year.

<PAGE>
<TABLE>
       DEAN WITTER REALTY YIELD PLUS II, L.P.

            Notes to Financial Statements


2. Investments in Unconsolidated Partnerships


Summarized financial information of GCGA is as
follows:
<CAPTION>
                                                            Three months
                                   ended     Six months
                                   ended

June           30,
June 30,
                                           1999              1998
1999            1998
<S>                      <C>       <C>       <C>       <C>
Revenue                  $         $         $         $
                         3,694,33  2,657,868
                         7,673,21  5,153,769 9              3

Expenses:
   Interest  on  second
mortgage loan            2,085,87  1,787,625
4,091,72  3,575,250
  Other interest         2                   0
  Property operating               948,215             1,897,118
     Depreciation   and  946,737             1,893,93
amortization                       1,755,334 0         2,947,769
                         1,744,45
                         0         459,082   3,443,41
918,164
                                             5
                         568,856
                                             1,254,97
                                             0


                         5,345,91  4,950,256 10,684,0
                         9,338,301 5              35

Net loss                 $(1,651,  $(2,292,3 $(3,010,
$(4,184,5
                         576)      88)       822)      32)


GCGA's second mortgage loan is a participating
mortgage loan from the Partnership (42%) and Dean
Witter Realty Yield Plus L.P.,  an affiliated  public
partnership (58%). The Partnership  does  not
recognize  interest  income on its share of the
second  mortgage
loan;  instead,  the Partnership recognizes its share
of  GCGA's earnings  exclusive  of  GCGA's interest
expense  on  the  second mortgage loan.
</TABLE>


<PAGE>
       DEAN WITTER REALTY YIELD PLUS II, L.P.

            Notes to Financial Statements


3. Related Party Transactions

An  affiliate of Realty provided property management
services for the  two  properties  sold during 1998.
The  affiliate  received property management fees of
$33,255 for the six months ended June 30, 1998 for
these services.  This amount is included in property
operating expenses.

Realty  performs  administrative  functions,
processes  investor transactions  and  prepares tax
information for the  Partnership. Effective  January
1, 1999, the affiliate reduced fees for  these
services  because of the greatly decreased level  of
Partnership activity.   For  the six-month periods
ended June  30,  1999  and 1998, the Partnership
incurred approximately $18,600 and $86,000,
respectively, for these services. These amounts are
included  in general and administrative expenses.
<PAGE>
       DEAN WITTER REALTY YIELD PLUS II, L.P.

ITEM 2.                  MANAGEMENT'S DISCUSSION AND
ANALYSIS  OF
FINANCIAL
CONDITION    AND
RESULTS OF OPERATIONS

Liquidity and Capital Resources

The  Partnership completed a $86,582,000 public
offering in 1990. The Partnership has no plans to
raise additional capital.

As a result of property sales in 1998, Partnership
cash flow from operations  decreased during the six
months ended June  30,  1999 compared to 1998.

The  Partnership's interest in the partnership which
owns the One Congress  Street  property  ("GCGA") is
the  Partnership's  sole property  interest.   GCGA
was  negotiating  the  terms  of   an agreement  to
sell the property to an unaffiliated third  party;
however, the third party has withdrawn its offer to
purchase  the property.  As a result, GCGA will
remarket the property for  sale beginning in the
third quarter of 1999. There can be no assurance that
the property will be sold.

Currently, the vacancy rate in the downtown Boston
office market, the  location  of  One Congress
Street, is approximately  7%  and rental  rates  in
this  market are  stable.   There  is  no  new
significant construction in this market.  During the
three months ended June 30, 1999, occupancy at both
the parking garage and the office  space at the
property remained at 100%. The retail space, which is
not a significant portion of the overall space,
remained substantially vacant. No significant leases
expire before     2003.
In 1989, the Partnership and Dean Witter Realty Yield
Plus, L.P., an  affiliate,  (collectively, the "New
GP") made a participating second mortgage loan to
GCGA.  On October 27, 1997, the loan  was
restructured and the New GP became the general
partner  of  GCGA.
Subsequently, the New GP identified several areas of
the  parking garage at the One Congress Street
property which were in need  of repair.  In 1998, the
New GP had GCGA fund repairs for several of the
problems  at  the garage that the New GP  believed
required immediate attention, and hired an engineering
firm to investigate the overall garage space to
determine what additional repairs are required.
During the first quarter of 1999, the engineering firm
issued  its  preliminary report to GCGA, and  during
the  second quarter   of  1999,  a  second
engineering  firm  reviewed                                   the
<PAGE>
        DEAN WITTER REALTY YIELD PLUS II, L.P.

first firm's work for reasonableness and completeness.
The New GP is  currently working with the engineering
firms to determine and plan the necessary repair work.
Based on the engineers' reports, the  New  GP
believes  that the cost of such  repairs  could  be
significant.  However, the New GP does not expect  to
begin  any repair  work  until  2000.  GCGA will fund
the  repair  costs  by borrowing additional funds from
the New GP.

The  Partnership  will fund its 42% share of the
additional  GCGA loan  from its cash reserves.
However, if the property is  sold, any  costs which
have not been funded by the time of the  closing of
the  sale may, instead, be deducted from the
property's  sale price.

During  the  three and six months ended June 30,
1999,  the  One Congress  Street  property  generated
positive  cash  flow  from operations,  and  it  is
anticipated  that  the   property  will continue to do
so during the remainder of 1999.

During  the  three  and  six  months ended  June  30,
1999,  the Partnership's contributions to GCGA to fund
its share  of  tenant improvements  and leasing
commissions at the One Congress  Street property  and
the Partnership's cash used in operations  exceeded
its  distributions  from GCGA. This deficiency  was
funded  from Partnership cash reserves.

The Partnership did not pay any cash distributions
during the six months ended June 30, 1999.  Generally,
future cash distributions will  be  paid from cash
reserves and proceeds received from  the sale of the
One Congress Street property.

Except  as  discussed above and in the 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.

Operations

Fluctuations in the Partnership's operating results
for the threeand  six-month periods ended June 30,
1999 compared to  1998  are primarily attributable to
the following:



<PAGE>
        DEAN WITTER REALTY YIELD PLUS II, L.P.

Rental revenue, property operating expenses and
depreciation  and amortization  expenses   decreased
in  1999  compared  to   1998 primarily as a result of
the sale of the Century Alameda property in August
1998.

Equity  in  earnings of unconsolidated partnerships
decreased  in 1999  compared to 1998 due to the sale
of the Michelson  property
in  April  1998.  This decrease was partially offset
by increased earnings  from the Partnership's
investment in GCGA, primarily as a  result of an
increase in occupancy at the office space at  the One
Congress Street property from 70% in 1998 to 100% in
1999.
During  the  three  and six-month periods ended  June
30,  1999,
interest  and other revenues decreased by
approximately  $110,000 due to interest earned in
1998 on the proceeds from the Michelson sale  before
such  proceeds  were  distributed  to  the  Limited
Partners

General and administrative expenses decreased in 1999
compared to 1998  primarily  due  to the sales of the
Michelson  and  Century Alameda property interests.

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  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 YIELD PLUS 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>
       DEAN WITTER REALTY YIELD PLUS II, L.P.


                      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 thereunto duly authorized.
                              DEAN WITTER REALTY
YIELD PLUS
II, L.P.

                         By:   Dean Witter Realty
Yield Plus
II Inc.
                              Managing General
Partner


Date:  August 12, 1999   By:       /s/E. Davisson
Hardman, Jr.
                              E. Davisson Hardman,
Jr.
                              President


Date:  August 12, 1999      By:         /s/Charles M.
Charrow
                              Charles M. Charrow
                              Controller
                                  (Principal
Financial     and Accounting Officer)
<PAGE>
<TABLE>
        DEAN WITTER REALTY YIELD PLUS II, L.P.


             Quarter Ended June 30, 1999

                    Exhibit Index
<CAPTION>


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


























                           E1
</TABLE>