<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THE FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM IDM PARTICIPATING INCOME COMPANY - II JUNE 30, 2000 FINANCIAL STATEMENTS
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-END> JUN-30-2000
<CASH> 1,000
<SECURITIES> 0
<RECEIVABLES> 108,000
<ALLOWANCES> 0
<INVENTORY> 0
<CURRENT-ASSETS> 109,000
<PP&E> 0
<DEPRECIATION> 0
<TOTAL-ASSETS> 1,752,000
<CURRENT-LIABILITIES> 25,000
<BONDS> 0
0
0
<COMMON> 0
<OTHER-SE> 1,727,000
<TOTAL-LIABILITY-AND-EQUITY> 1,752,000
<SALES> 0
<TOTAL-REVENUES> 101,000
<CGS> 0
<TOTAL-COSTS> 57,000
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> 44,000
<INCOME-TAX> 0
<INCOME-CONTINUING> 44,000
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 44,000
<EPS-BASIC> .22
<EPS-DILUTED> .22
</TABLE>