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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THE FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM IDM PARTICIPATING INCOME COMPANY - II SEPTEMBER 30, 2000 FINANCIAL
STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-END> SEP-30-2000
<CASH> 2,000
<SECURITIES> 0
<RECEIVABLES> 146,000
<ALLOWANCES> 0
<INVENTORY> 0
<CURRENT-ASSETS> 151,000
<PP&E> 0
<DEPRECIATION> 0
<TOTAL-ASSETS> 1,794,000
<CURRENT-LIABILITIES> 29,000
<BONDS> 0
0
0
<COMMON> 0
<OTHER-SE> 1,765,000
<TOTAL-LIABILITY-AND-EQUITY> 1,794,000
<SALES> 0
<TOTAL-REVENUES> 150,000
<CGS> 0
<TOTAL-COSTS> 68,000
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> 82,000
<INCOME-TAX> 0
<INCOME-CONTINUING> 82,000
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 82,000
<EPS-BASIC> .41
<EPS-DILUTED> .41
</TABLE>
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