RESOURCES ACCRUED MORTGAGE INVESTORS LP SERIES 86
10-Q, EX-27, 2000-11-13
FINANCE SERVICES
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<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>                                        9-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JAN-01-2000
<PERIOD-END>                                   SEP-30-2000
<CASH>                                           2,951,641
<SECURITIES>                                             0
<RECEIVABLES>                                            0
<ALLOWANCES>                                             0
<INVENTORY>                                              0
<CURRENT-ASSETS>                                         0
<PP&E>                                           4,796,256
<DEPRECIATION>                                    (843,241)
<TOTAL-ASSETS>                                   7,169,542
<CURRENT-LIABILITIES>                                    0
<BONDS>                                          3,253,063
<COMMON>                                                 0
                                    0
                                              0
<OTHER-SE>                                       3,267,507
<TOTAL-LIABILITY-AND-EQUITY>                     7,169,542
<SALES>                                                  0
<TOTAL-REVENUES>                                 1,996,639
<CGS>                                                    0
<TOTAL-COSTS>                                   (4,015,767)
<OTHER-EXPENSES>                                         0
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                 209,882
<INCOME-PRETAX>                                  5,633,941
<INCOME-TAX>                                             0
<INCOME-CONTINUING>                              5,633,941
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                     5,633,941
<EPS-BASIC>                                        16.22
<EPS-DILUTED>                                        16.22



</TABLE>


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