5
                                
                                

                          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 March 31, 1998
                                
                               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
                                
<TABLE>
                 PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements

             DEAN WITTER REALTY YIELD PLUS II, L.P.
                                
                         BALANCE SHEETS
                                
<CAPTION>                                     March 31,
December 31,
                                                1998       1997
<S>                                                         <C>
<C>
                             ASSETS

Investment in unconsolidated partnerships    $32,740,700
$32,650,908

Building and improvements, net of accumulated
 depreciation of $1,260,918 and $1,211,289     6,043,708
6,093,337

Cash and cash equivalents                      3,174,053
2,680,667

Deferred expenses, net                           278,007
292,703

Other assets                                     276,675
610,473

                                             $42,513,143
$42,328,088


                LIABILITIES AND PARTNERS' CAPITAL

Accounts payable and other liabilities       $   223,649    $
193,555

Security deposits                                 97,919
97,919

                                                 321,568
291,474

Partners' capital:
 General partners                              3,554,862
3,539,365
 Limited partners ($500 per Unit, 173,164 Units issued)
38,636,713                                    38,497,249

Total partners' capital                       42,191,575
42,036,614

                                             $42,513,143
$42,328,088

                                
                                
                                
         See accompanying notes to financial statements.
</TABLE>
<TABLE>
             DEAN WITTER REALTY YIELD PLUS II, L.P.
                                
                      STATEMENTS OF INCOME
                                
           Three months ended March 31, 1998 and 1997
<CAPTION>
                                                1998       1997
<S>                                                         <C>
<C>
Revenues:
 Rental                                      $  478,330     $
359,123
 Equity in earnings of unconsolidated partnerships        565,867
224,461
 Interest on short-term investments and other              48,270
39,986
 Interest on participating mortgage loan          -        21,860

                                              1,092,467
645,430

Expenses:
 Property operating                             198,427
211,422
 Depreciation and amortization                   64,325
103,507
 General and administrative                      73,490
77,555

                                                336,242
392,484

Net income                                   $  756,225     $
252,946

Net income allocated to:
 Limited partners                            $  680,602     $
227,651
 General partners                                75,623
25,295

                                             $  756,225     $
252,946

Net income per Unit of limited partnership interest    $     3.93
$     1.31















         See accompanying notes to financial statements.
</TABLE>
<TABLE>
             DEAN WITTER REALTY YIELD PLUS II, L.P.
                                
                 STATEMENT OF PARTNERS' CAPITAL
                                
                Three months ended March 31, 1998
<CAPTION>


                                   Limited   General
                                   Partners  Partners     Total
<S>                                                    <C>  <C>
<C>
Partners' capital at January 1, 1998         $38,497,249
$3,539,365                         $42,036,614

Net income                             680,602             75,623
756,225

Cash distributions                    (541,138)
(60,126)                              (601,264)

Partners' capital at March 31, 1998          $38,636,713
$3,554,862                         $42,191,575

























                                
                                
                                
                                
                                
         See accompanying notes to financial statements.
</TABLE>
<TABLE>
             DEAN WITTER REALTY YIELD PLUS II, L.P.
                                
                    STATEMENTS OF CASH FLOWS
                                
           Three months ended March 31, 1998 and 1997
<CAPTION>
                                                1998       1997
<S>                                                         <C>
<C>
Cash flows from operating activities:
 Net income                                  $  756,225     $
252,946
 Adjustments to reconcile net income to net cash
  provided by operating activities:
   Equity in earnings of unconsolidated partnerships
(565,867)                                      (224,461)
   Depreciation and amortization                 64,325
103,507
   Decrease in other assets                     333,798
22,159
   Increase in accounts payable and other liabilities      30,094
31,512

     Net cash provided by operating activities            618,575
185,663

Cash flows from investing activities:
 Distributions from unconsolidated partnerships           630,000
540,350
 Contributions to unconsolidated partnerships
(153,925)                                      (132,172)

     Net cash provided by investing activities            476,075
408,178

Net cash flows used in financing activities:
 Cash distributions                            (601,264)
(601,264)

Increase (decrease) in cash and cash equivalents          493,386
(7,423)

Cash and cash equivalents at beginning of period        2,680,667
2,963,298

Cash and cash equivalents at end of period   $3,174,053
$2,955,875














         See accompanying notes to financial statements.
     </TABLE>
        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  accounts for  its  investment  in  DW
Michelson Associates ("DMA") and, effective October 27,
1997,  GCGA  Limited  Partnership  ("GCGA")  under  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  reserves
of  uncollected interest relating to the  participating
mortgage loan in 1997, such adjustments consist only of
normal recurring accruals.

The  Partnership adopted Financial Accounting Standards
Board   Statement  No.  130,  "Reporting  Comprehensive
Income"  and  Statement  No.  131,  "Disclosures  about
Segments  of  an  Enterprise and  Related  Information"
during  the first quarter of 1998.  Adoption  of  these
standards   had   no   impact  on   the   Partnership's
computation or presentation of net income per  Unit  of
Limited Partnership interest or other disclosures.

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

        DEAN WITTER REALTY YIELD PLUS II, L.P.
                           
             Notes to Financial Statements

and Exchange Commission for the year ended December 31,
1997.  Operating results of interim periods may not  be
indicative  of  the operating results  for  the  entire
year.

2. Investments in Unconsolidated Partnerships

Pursuant to a Purchase and Sale Agreement dated  as  of
December 26, 1997, DMA agreed to sell to SC Enterprises
("SCE")  DMA's  90%  general  partnership  interest  in
Michelson  Company Limited Partnership (the "Company"),
owner  of  the  Michelson property, and two  promissory
notes  (totaling approximately $1.2 million)  due  from
SCE  for  a  negotiated aggregate  sale  price  of  $64
million.   SCE,  an affiliate of the developer  of  the
property,  owns  the remaining 10% limited  partnership
interest  in  the Company.  SCE assigned its  right  to
purchase  the  interest  in  the  Company  to   Spieker
Properties,  L.P.,  which is not  affiliated  with  the
Partnership, its affiliated partnerships or SCE.

The sale price was received in cash at closing on April
3,  1998.  The Partnership's 49.19% share  of  proceeds
from the sale, net of closing costs, were approximately
$31.4  million; such proceeds were distributed 100%  to
the  Limited Partners ($181.09 per Unit) on  April  28,
1998.   At March 31, 1998, the Partnership's investment
in DMA approximated $19.2 million.

Summarized financial information of DMA is as follows:

                                        Quarter   ended
March 31,
                                      1998       1997

Revenues                                     $1,789,796
$1,614,111

Expenses                                        711,138
1,157,797

Net  income                          $1,078,658       $
456,314


        DEAN WITTER REALTY YIELD PLUS II, L.P.
                           
             Notes to Financial Statements

In  1998,  DMA  accounted for  its  investment  in  the
property  as  real estate held for sale.   Accordingly,
DMA did not record depreciation expense on the property
and  related  improvements in 1998  (such  expense  was
approximately $470,000 in 1997).

Summarized financial information of GCGA is as follows:

                                        Quarter   ended
March 31,
                                      1998       1997

Revenue                                               $
2,495,901                          $ 2,888,298

Expenses:
   Interest   on  second  mortgage  loan      1,787,625
2,028,900
    Other    interest                           948,903
886,181
    Property    operating                     1,192,435
1,133,613
    Depreciation   and   amortization           459,082
485,036

                                              4,388,045
4,533,730

Net     loss                               $(1,892,144)
$(1,645,432)

GCGA's   second  mortgage  loan  is  the  participating
mortgage  loan  from  the Partnership  (42%)  and  Dean
Witter  Realty  Yield Plus L.P., an  affiliated  public
partnership  (58%).   Prior to October  27,  1997,  the
Partnership recognized interest income on this loan and
reserved  any  interest not paid by  GCGA  (during  the
first  quarter  of 1997, GCGA paid to  the  Partnership
$21,860  of  $495,640 total interest  due).   Effective
October 27, 1997, the Partnership recognizes its  share
of GCGA's earnings exclusive of GCGA's interest expense
on the second mortgage loan.

3. Related Party Transactions

An  affiliate  of  Realty provided property  management
services for two of the Partnership's properties during
1998   and   1997.   The  affiliate  received  property
management  fees of $22,825 and $30,866 for  the  three
months  ended  March  31, 1998 and 1997,  respectively,

        DEAN WITTER REALTY YIELD PLUS II, L.P.
                           
             Notes to Financial Statements

for  these  services.  These amounts  are  included  in
property operating expenses.

Realty  performs  administrative  functions,  processes
investor transactions and prepares tax information  for
the Partnership. During each of the three-month periods
ended March 31, 1998 and 1997, the Partnership incurred
approximately $53,000 for these services. These amounts
are included in general and administrative expenses.

As  of  March  31, 1998, Realty and its affiliate  were
owed   a  total  of  approximately  $23,000  for  these
services.

4. Litigation

Various   public  partnerships  sponsored   by   Realty
(including  the  Partnership and its  Managing  General
Partner)  are  defendants  in  purported  class  action
lawsuits  pending  in  state and federal  courts.   The
complaints allege a number of claims, including  breach
of fiduciary duty, fraud, misrepresentation and related
claims,  and  seek compensatory and other  damages  and
equitable  relief.  The defendants intend to vigorously
defend  against  these actions.  It  is  impossible  to
predict  the  effect,  if any,  the  outcome  of  these
actions  might  have  on  the  Partnership's  financial
statements.

5. Subsequent Event

On   April  27,  1998,  the  Partnership  paid  a  cash
distribution  of  $3.125 per Unit to Limited  Partners.
The cash distribution aggregated $601,264 with $541,138
distributed   to  the  Limited  Partners  and   $60,126
distributed to the General Partners.

On  May  8, 1998, the Partnership distributed a portion
of  its  cash reserves ($5.19 per Unit) to the  Limited
Partners.   The total distribution aggregated  $998,579
with  $898,721 distributed to the Limited Partners  and
$99,858 distributed to the General Partners.
        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.

The Partnership committed the gross proceeds raised  in
the  offering  to  three  investments.   No  additional
investments are planned.

The  partnership which owns the Michelson property  (in
which the Partnership is a 49.19% general partner) sold
the  property  on  April 3, 1998 (see  Note  2  to  the
financial  statements).  During the three months  ended
March  31, 1998, the property generated cash flow  from
operations   of   approximately  $1,142,000;   however,
because  of  the  pending sale  of  the  property,  the
partnership  did not distribute any cash flow  to   the
Partnership.   On  April  28,  1998,  the   Partnership
distributed  approximately $31.4 million  ($181.09  per
Unit),  its  share of the net proceeds from  the  sale,
100% to Limited Partners.

The  Managing General Partner is marketing for sale the
Century Alameda Distribution Center and the partnership
which owns the One Congress Street property (in which a
subsidiary  of  the Partnership is a  general  partner)
plans  to market this property for sale later in  1998.
However,   there  can  be  no  assurance   that   these
properties will be sold.

Employment  growth,  especially in the  communications,
technology  and  financial  services  industries,   has
increased  demand  for  space in many  office  markets.
Such  increasing  demand  and a  controlled  amount  of
speculative  construction  has  resulted   in   falling
vacancies   and   rising  rents.    Improved   property
performance along with an influx of capital from REITs,
pension  funds  and  foreign investors  are  increasing
property   values.  Some  office  markets,   especially
suburban markets, are faring better than others and, in
certain  areas, improved market conditions can  support
new  construction.  Currently, the office vacancy  rate
in                     the                     downtown

        DEAN WITTER REALTY YIELD PLUS II, L.P.

financial  market and government center of Boston  (the
location  of One Congress Street) is less than  7%  and
rental rates in this market are still increasing but at
a  slower pace.  In Orange County, CA (the location  of
the  Michelson property), the strong demand for quality
office  space  combined with a lack of new construction
have decreased vacancy and increased rental rates.  The
industrial property market in the South Bay area of Los
Angeles   (the   location  of   the   Century   Alameda
Distribution  Center) currently has a vacancy  rate  of
approximately 7% and is experiencing increasing  rental
rates.

During   the   remainder  of  1998,  the  Partnership's
liquidity  will be primarily affected by sales  of  the
Partnership's properties; when properties are sold, the
Partnership    will    have   fewer    income-producing
investments,  Partnership  cash  from  operations  will
decrease  and  Partnership distributions will  decline.
The Partnership will also require less cash reserves to
fund  capital  expenditures  and  leasing  commissions.
Future cash distribution levels will fluctuate based on
cash  flow  generated  by  the Partnership's  remaining
property    interests,   requirements    for    capital
expenditures  and  leasing  commissions  as   discussed
below, and proceeds received from property sales.

During  the  quarter ended March 31, 1998, all  of  the
Partnership's properties generated positive  cash  flow
from  operations,  and  it  is  anticipated  that   the
remaining properties will continue to do so during  the
period  the  Partnership continues to own its  property
interests in 1998.

During  the  first  quarter of 1998,  Partnership  cash
flows  from  operations  and  distributions  from   the
partnership which owns the One Congress Street building
("GCGA") ($630,000) exceeded distributions to investors
and   contributions   to   the  Michelson   partnership
($153,925).

The  current  lease  between GCGA  and  the  Government
Services Administration ("GSA"), the sole tenant of the
office  space  at  the  One Congress  Street  property,
requires        GCGA       to        fund        tenant

        DEAN WITTER REALTY YIELD PLUS II, L.P.

improvements   aggregating   between   $1,110,000   and
$1,935,000; any amount funded over $1,110,000  will  be
repaid monthly by GSA over five years plus interest  at
8%.  In  addition,  GCGA is required  to  fund  leasing
commissions of up to $1,475,000.  The maximum amount of
the  Partnership's share of the above-mentioned tenant-
related  expenditures (42%) is approximately $1,432,000
(of which $346,500 would be repaid by GSA, as discussed
above);  the  Partnership has not  paid  any  of  these
expenditures through March 31, 1998.

In  1998,  the  Partnership expects  to  use  its  cash
reserves   to  fund  its  share  of  the  lease-related
expenditures  at the One Congress Street property,  and
distribute  any excess cash reserves to investors.   On
May 8, 1998, the Partnership distributed $5.19 per Unit
from  cash reserves to the Limited Partners.  This cash
distribution   aggregated   $998,579,   with   $898,721
distributed   to  the  Limited  Partners  and   $99,858
distributed to the General Partners.

On  April  27,  1998, the Partnership  paid  the  first
quarter  cash distribution of $3.125 per  Unit  to  the
Limited  Partners.   The  cash distribution  aggregated
$601,264,  with  $541,138 distributed  to  the  Limited
Partners   and  $60,126  distributed  to  the   General
Partners.

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  three months ended March 31, 1998 compared to 1997
are primarily attributable to the following:

Since   the   partnership  which  owned  the  Michelson
property  classified the property as real  estate  held
for  sale on December 31, 1997, no depreciation expense
was  recorded at the property in 1998. As a result, the
Partnership's  equity  in earnings  of  joint  ventures
increased by approximately $230,000 in 1998.

        DEAN WITTER REALTY YIELD PLUS II, L.P.

In   1998,  there  was  no  interest  recorded  on  the
Partnership's  participating  mortgage  loan  to   GCGA
because,  effective October 27, 1997,  the  Partnership
began recognizing its share of income from the property
using  the  equity  method of  accounting  ($38,000  in
1998).

There  were  no other individually significant  factors
which caused changes in revenues or expenses.

A  summary  of  the  markets  where  the  Partnership's
remaining  properties are located, and the  performance
of each property, is as follows:

There  has been no significant new construction in  the
industrial building market in Lynwood, California,  the
location  of  the Century Alameda Distribution  Center.
The  demand for space in industrial properties in  this
market  remained  strong, and, currently,  the  vacancy
rate  is  approximately 7%.  Also,  rental  rates  have
increased  in  this  market as a result  of  a  limited
supply  of  Class  A space.  During the  first  quarter
1998,  the property remained 100% leased to 3  tenants.
No lease expires until 2003.

Currently,  the  vacancy rate in  the  downtown  Boston
office market, the location of One Congress Street,  is
less than 7% and rental rates are still increasing  but
at   a  slower  pace.   There  is  no  significant  new
construction in this market.  The lease with  GSA  (for
approximately 70% of the office space) is scheduled  to
expire  no  earlier than July 31, 2002.  The  remaining
30% of the office space remained vacant.  The lease for
100%  of  the  parking lot space at the  property  with
Kinney  Systems, Inc. expires in 2003.   In  1998,  the
retail space, which is not a significant portion of the
overall space, remained substantially vacant.

          DEAN WITTER REALTY YIELD PLUS, L.P.

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.
        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.


        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:   May  15,  1998       By:        /s/E.  Davisson
Hardman, Jr.
                              E. Davisson Hardman, Jr.
                              President


Date:  May 15, 1998      By:       /s/Lawrence Volpe
                              Lawrence Volpe
                              Controller
                               (Principal Financial and
Accounting Officer)

        DEAN WITTER REALTY YIELD PLUS II, L.P.
                           

             Quarter Ended March 31, 1998

                    Exhibit Index



Exhibit No.                      Description

    27                      Financial Data Schedule


























                           E1