<ARTICLE> 5
<LEGEND>
THE FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM SIERRA PACIFIC DEVELOPMENT FUND SEPTEMBER 30, 2000 FINANCIAL STATEMENTS AND
IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.


                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                          16,518
<SECURITIES>                                         0
<RECEIVABLES>                                   57,205
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                22,833
<PP&E>                                       5,689,401
<DEPRECIATION>                               3,281,400
<TOTAL-ASSETS>                               5,344,919
<CURRENT-LIABILITIES>                          129,369
<BONDS>                                      4,030,435
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   1,185,115
<TOTAL-LIABILITY-AND-EQUITY>                 5,344,919
<SALES>                                        744,330
<TOTAL-REVENUES>                               744,330
<CGS>                                                0
<TOTAL-COSTS>                                  404,520
<OTHER-EXPENSES>                               236,937
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             263,180
<INCOME-PRETAX>                              (195,846)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (149,826)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                               (46,020)
<CHANGES>                                            0
<NET-INCOME>                                 (195,846)
<EPS-BASIC>                                     (6.61)
<EPS-DILUTED>                                   (6.61)