WITTER DEAN PRINCIPAL PLUS FUND L P
10-Q, EX-27, 2000-08-18
REAL ESTATE INVESTMENT TRUSTS
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
The schedule contains summary financial information extracted from
Dean Witter Principal Plus Fund L.P. 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>                                       4,252,927
<SECURITIES>                                37,857,317
<RECEIVABLES>                                   20,115
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                              41,894,358<F1>
<CURRENT-LIABILITIES>                                0
<BONDS>                                              0
                                0
                                          0
<COMMON>                                             0
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                41,894,358<F2>
<SALES>                                              0
<TOTAL-REVENUES>                             1,237,393<F3>
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                             1,181,482
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                118,194<F4>
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            118,194<F4>
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   118,194<F4>
<EPS-BASIC>                                        0
<EPS-DILUTED>                                        0
<FN>
<F1>In addition to cash, securities and receivables, total assets include
net unrealized gain on open contracts of $491,262, net option premiums of
$(213,500) and unrealized loss on Zero-Coupon U.S. Treasury Securities of
$513,763.
<F2>Liabilities include redemptions payable of $1,145,822, accrued
brokerage fees of $140,830, accrued administrative expenses of
$159,109, and accrued management fees of $35,207.
<F3>Total revenue includes realized trading revenue of $(592,674), net
change in unrealized of $110,526, interest income of $796,790 and
change in valuation of Yield Pool of $922,751.
<F4>Income-Pretax, Income Continuing and Net Income includes minority
interest in income of $(62,283).
</FN>


</TABLE>


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