<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
The schedule contains summary financial information extracted from Resources
Accrued Mortgage Investors L.P. - Series 86 and is qualified in its entirety by
reference to such financial statements.
</LEGEND>
<MULTIPLIER> 1
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> JUN-30-2000
<CASH> 7,276,184
<SECURITIES> 0
<RECEIVABLES> 0
<ALLOWANCES> 0
<INVENTORY> 0
<CURRENT-ASSETS> 0
<PP&E> 4,756,938
<DEPRECIATION> (805,041)
<TOTAL-ASSETS> 11,492,536
<CURRENT-LIABILITIES> 0
<BONDS> 3,278,331
<COMMON> 0
0
0
<OTHER-SE> 7,641,640
<TOTAL-LIABILITY-AND-EQUITY> 11,492,536
<SALES> 0
<TOTAL-REVENUES> 803,593
<CGS> 0
<TOTAL-COSTS> (4,364,555)
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 140,571
<INCOME-PRETAX> 5,008,074
<INCOME-TAX> 0
<INCOME-CONTINUING> 5,008,074
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 5,008,074
<EPS-BASIC> 14.42
<EPS-DILUTED> 14.42
</TABLE>