<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>