UNITED
STATESSECURITIES AND EXCHANGE COMMISSIONWashington, D.C.
20549



FORM
10-K



[x]
Annual Report Pursuant to Section 13 or 15 (d) of the Securities and
Exchange Act of 1934

For
the fiscal year ended December 31, 2008



[
] Transition report pursuant to section 13 or 15(d) of the Securities
Exchange Act of 1934

For
the transition period from ________________ to _______________



Commission
File No.0-15346.



DSI
REALTY INCOME FUND X

a
California Limited Partnership

|California                                                         |  | 33-0195079                              
|------------------------------------------------------------------ |  | ----------------------------------------
|(State
				or other jurisdiction of incorporation or organization) |  | (I.R.S.
				Employer Identification No.)





6700
E. Pacific Coast Hwy., Long Beach, California 90803

(Address
of principal executive offices)



Registrant’s
telephone number, including area code (562) 493-8881



Securities
registered pursuant to Section 12(b) of the Act:

NONE

Securities
registered pursuant to Section 12(g) of the Act:

Units
of Limited Partnership Interests

Indicate
by check mark if registrant is a well-known seasoned issuer, as
defined in Rule 405 of the Securities Act. Yes [ ] No [X]

Indicate
by check mark if the issuer is not required to file reports pursuant
to Section 13 or Section 15(d) of the Exchange Act.

Yes
[ ] No [X]



Indicate
by check mark whether the issuer (l) has filed all reports required
to be filed by Section 13 or 15(d) of the Exchange Act during the
past 12 months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days.

Yes
[X] No [ ]

Indicate
by check mark if disclosure of delinquent filers pursuant to Item 405
of Regulation S-B is not contained herein, and will not be contained,
to the best of registrant's knowledge, in definitive proxy or
information statements incorporated by reference in Part III of this
Form 10-K or any amendment to this Form 10-K. [X]

Indicate
by check mark whetherthe
registrantis
a large accelerated filer, an accelerated filer, a non-accelerated
filer, or a smaller reporting company.

Large
accelerated filer [ ] Accelerated filer [ ]  Non-accelerated
filer [ ] Smaller reporting company [X]

Indicate
by check mark whether the registrant is a shell company (as defined
in Rule 12b-2 of the Exchange Act). Yes [ ] No [X]

Page
1







Certain
statements contained in this discussion or elsewhere in this report
may be deemed “forward-looking statements” within the
meaning of the Private Securities Litigation Reform Act of 1995 and
Section 27A of the Securities Act of 1933 and Section 21E
of the Securities Exchange Act of 1934. Words and phrases such as
“expects”, “anticipates”, “intends”,
“plans”, “believes”, “seeks”,
“estimates”, “designed to achieve”,
variations of such words and similar expressions are intended to
identify such forward-looking statements, which generally are not
historical in nature. All statements that address operating
performance, events or developments that we expect or anticipate will
occur in the future – including statements relating to
rent and occupancy growth, general conditions in the geographic areas
where we operate – are forward-looking statements. These
statements are not guarantees of future performance and involve
certain risks, uncertainties and assumptions that are difficult to
predict.

Although
we believe the expectations reflected in any forward-looking
statements are based on reasonable assumptions, we can give no
assurance that our expectations will be attained and therefore,
actual outcomes and results may differ materially from what is
expressed or forecasted in such forward-looking statements. Many of
the factors that may affect outcomes and results are beyond our
ability to control.

PART I



ITEM
l. BUSINESS

DSI
Realty Income Fund X (the "Partnership") is a publicly-held
limited partnership organized under the California Uniform Limited
Partnership Act pursuant to a Certificate and Agreement of Limited
Partnership (hereinafter referred to as "Agreement") dated
December 16, 1985 and restated to April 15, 1986. The General
Partners are DSI Properties, Inc., a California corporation and
Robert J. Conway and Joseph W. Conway, brothers. The General Partners
are affiliates of Diversified Securities, Inc., a wholly-owned
subsidiary of DSI Financial, Inc. The General Partners provide
similar services to other partnerships. Through its public offering
of Limited Partnership Units, Registrant sold thirty-one thousand
seven hundred eighty-three (31,783) units of limited partnership
interests aggregating Fifteen Million Eight Hundred Ninety One
Thousand Five Hundred Dollars ($15,891,500). The General Partners
have retained a one percent (1%) interest in all profits, losses and
distributions (subject to certain conditions) without making any
capital contribution to the Partnership. The General Partners are not
required to make any capital contributions to the Partnership in the
future.

The
Partnership is engaged in the business of investing in and operating
mini-storage facilities with the primary objectives of generating,
for its partners, cash flow, capital appreciation of its properties,
and obtaining federal income tax deductions so that during the early
years of operations, all or a portion of such distributable cash may
not represent taxable income to its partners. Funds obtained by
Registrant during the public offering period of its units were used
to acquire mini-storage facilities. Registrant does not intend to
sell additional limited partnership units. The term of the
Partnership is fifty years, but it is anticipated that the
Partnership will sell and/or refinance its properties prior to the
termination of the Partnership. The Partnership is intended to be
self-liquidating and it is not intended that proceeds from the sale
or refinancing of its operating properties will be reinvested.
Registrant has no full time employees but shares one or more
employees with other limited partnerships sponsored by the General
Partners.

The
General Partners are vested with authority as to the general
management and supervision of the business and affairs of the
Partnership. Limited Partners have no right to participate in the
management or conduct of such business and affairs. An independent
management company has been retained to provide day-to-day management
services with respect to all of the Partnership's investment
properties.

Please
refer to the discussion appearing elsewhere herein under the caption
Management's Discussion and Analysis of Financial Condition and
Results of Operations for a detailed analysis of the results of
operations of the Partnership's properties.

The
business in which the Partnership is engaged is highly competitive.
Each of its mini-storage facilities is located in or near a major
urban area, and accordingly, competes with a significant number of
individuals and organizations with respect to both the purchase and
sale of its properties and for rentals. Generally, the Partnership's
business is not affected by the change in seasons.

Page
2



ITEM
1A. RISK FACTORS

Not
required.



ITEM
1B. UNRESOLVED STAFF COMMENTS

None.



ITEM
2. PROPERTIES

The
Partnership owns a fee interest in the
following
mini-storage
facilities, none of which are subject to long-term indebtedness.
Please refer to the discussion under “Business” for a
discussion of the average occupancy rate for each property owned by
the Partnership. The following table sets forth information regarding
properties owned by the Partnership.

|                           |         |        | 2008        | 2007       
|-------------------------- | ------- | ------ | ----------- | -----------
|                           | Parcel  |        | (Average)   | (Average)  
|                           | Size    | Date   | Rentable    | Revenue    
|Location                   | (Acres) | Opened | Sq.
				Ft. | Sq.
				Ft.
|Crestwood,
				IL          | 2.96    | Nov-87 | 49,322      | 9.69       
|Forestville,
				MD        | 4.18    | Aug-88 | 55,263      | 10.96      
|Troy, MI                   | 4.98    | Jun-88 | 82,150      | 8.42       
|Warren, MI
				(Groesbeck) | 4.76    | Jan-88 | 57,185      | 8.49       
|Warren, MI
				(Ryan Rd.)  | 4.29    | Sep-87 | 52,078      | 9.52       

The
Partnership is not a party to any material pending legal proceedings.



ITEM
4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

There
were no matters submitted to a vote of security holders during 2008.

Page
3





PART
II



ITEM
5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER
MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES



Market
InformationThe
Partnership is a limited partnership and thus has no common stock. 
There is no established trading market for limited partnership
interests in the Partnership and it is not anticipated that any such
public market will develop.The Limited Partnership Agreement
effectively prevents the transfer of Limited Partnership Interests
except under very limited circumstances.  In order to transfer a
Limited Partner­ship Interest, a Limited Partner must obtain the
consent of the General Partners of the Partnership, which have the
absolute right to refuse any request for a transfer.  In
addition, the proposed transferee must meet all applicable
suitability standards and agree to be bound by the Limited
Partnership Agreement.



Approximate
Number of Security Holders

As
of December 31, 2008, there were approximately938
holders
of Limited Partnership Interests.



Distributions

Average
cash distributions of $7.63 per Limited Partnership Unit were
declared and paid each quarter for the year ended December 31, 2008
and $8.89 per Limited Partnership Unit were declared and paid each
quarter for the year ended December 31, 2007. It is the Partnership
expectation that distributions will continue to be paid in the
future.



ITEM
6. SELECTED FINANCIAL DATA

Not
Required.



ITEM
7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS.



Critical
Accounting Policies

Revenue
recognition - Revenue is recognized using the accrual method based on
contractual amounts provided for in the lease agreements, which
approximates recognition on a straight-line basis. The term of the
lease agreements is usually less than one year.



RESULTS
OF OPERATIONS



2008
COMPARED TO 2007

Total
revenues decreased from $2,775,524 in 2007 to $2,755,954 in 2008, and
total expenses decreased from $2,285,714 to $1,885,299, resulting in
an increase in income from operations from $489,810 to $870,655.
Rental revenues decreased primarily as a result of lower occupancy
and unit rental rates. Occupancy levels for the Partnership’s
mini-storage facilities averaged 78.2% for the year 2008 as compared
to 80.3% for 2007.The
approximate $102,145 (9.7%) increase in operating expenses was due
primarily to increases in advertising, and repairs and maintenance
expenses. General and administrative expenses decreased approximately
$34,900 (10.4%) primarily as a result of lower legal and professional
expenses. The General Partners’ incentive management fee which
is based on cash available for distribution, decreased as a result of
the decrease in net cash provided by operating activities.

Operating
expenses consist mainly of expenses such as yellow pages and other
advertising, utilities, and maintenance, real estate taxes, salaries
and wages and their related expenses. General and administrative
expenses consist mainly of expenses such as legal and professional,
office supplies, accounting services and computer expenses.

Page
4

LIQUIDITY
AND CAPITAL RESOURCES

Net
cash provided by operating activities decreased approximately
$135,947 (11.3%) in 2008 compared to 2007 primarily due to a decrease
in customer deposits and other liabilities.

Cash
used in investing activities, consists of acquisition of property for
the Partnership's mini storage facilities in 2008 and 2007. The
Partnership has no material commitments for capital expenditures.

Cash
used in financing activities, as set forth in the statements of cash
flows, has consisted solely of cash distributions to partners in 2008
and 2007 and payments on capital lease obligations.

Current
economic conditions may have a significant impact on the self storage
industry and our investment portfolio. A recession, more government
intervention and higher taxes could all have a detrimental affect on
the future performance of all properties. With the current crisis in
the housing and lending markets, very few people are moving. Also,
high gasoline prices are affecting people’s discretionary
income and their ability to afford storage.

The
advantage the partnership has is that very few new facilities are
being built. When the financial markets stabilize and the economy
begins to grow, occupancies and income should rebound quickly.

The
General Partners plan to continue their policy of funding the
continuing improvement and maintenance of Partnership properties with
cash generated from operations. The Partnership anticipates that cash
flows generated from operations of the Partnership's rental real
estate operations will be sufficient to cover operating expenses and
distributions for the next twelve months and beyond.

The
General Partners are not aware of any environmental problems which
could have a material adverse effect upon the financial position of
the Partnership.



LONG-TERM
LIABILITIES, CONTRACTUAL OBLIGATIONS,

AND
OFF-BALANCE SHEET ARRANGEMENTS

None.



QUARTERLY
FINANCIAL INFORMATION (UNAUDITED)

Summarized
quarterly financial data for the year ended December 31, 2008 was as
follows:

|                                                                             | 2008
			Quarter Ended:
|---------------------------------------------------------------------------- | ----------------------
|                                                                             | March
			31           
|Total revenues                                                               | 679,906               
|Net income                                                                   | 187,891               
|Net
			income per limited
			partnership unit                                |                       
|$5.85                                                                        | $6.26                 
|Weighted
			average number
			of
			limited partnership
			units outstanding |                       
|                                                                             |                       
|31,783                                                                       | 31,783                



ITEM
7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not
Required.



Page
5

ITEM
8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

DSI
REALTY INCOME FUND X

(A
California Real Estate Limited Partnership)



INDEX
TO FINANCIAL STATEMENTS AND SUPPLEMENTAL SCHEDULE

FINANCIAL
STATEMENTS: Page



Report
of Independent Registered Public Accounting Firm F-1

Balance
Sheet as of December 31, 2008 and 2007 F-2

Statements
of Income for the Years Ended December 31, 2008 and 2007 F-3

Statements
of Changes in Partners' Equity (Deficit) for

the Years Ended December
31, 2008 and 2007 F-4

Statements
of Cash Flows for the Years Ended December 31, 2008 and 2007 F-5

Notes
to Financial Statements F-6



SUPPLEMENTAL
SCHEDULE:



Schedule
III - Real Estate and Accumulated Depreciation as of December 31,
2008 F-9



Page
6

ITEM
9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND

FINANCIAL
DISCLOSURE.

None.



ITEM
9A. CONTROLS AND PROCEDURES

No
response required



ITEM
9A (T). CONTROLS AND PROCEDURES

The
Partnership’s management, with the participation of the
principal executive officer and principal financial officer of DSI
Properties, Inc., its General Partner, who are the equivalent of the
Partnership’s principal executive officer and principal
financial officer, respectively, has evaluated the effectiveness of
the Partnership’s disclosure controls and procedures (as
defined in Rules 13a-15(e) and 15d-15(e) under the Securities
Exchange Act of 1934, as amended (the“Exchange
Act”))
as of the end of the period covered by this report. Based on such
evaluation, the principal executive officer and principal financial
officer of the General Partner, who are the equivalent of the
Partnership’s principal executive officer and principal
financial officer, respectively, have concluded that, as of the end
of such period, the Partnership’s disclosure controls and
procedures are effective.

Management’s
Report on Internal Control Over Financial Reporting

The
Partnership’s management is responsible for establishing and
maintaining adequate internal control over financial reporting.
Internal control over financial reporting is defined in Rule
13a-15(f) and 15d-15(f) under the Exchange Act as a process designed
by, or under the supervision of, the principal executive and
principal financial officers of the General Partner, who are the
equivalent of the Partnership’s principal executive officer and
principal financial officer, respectively, and effected by the
Partnership’s management and other personnel to provide
reasonable assurance regarding the reliability of financial reporting
and the preparation of consolidated financial statements for external
purposes in accordance with generally accepted accounting principles
and includes those policies and procedures that:

- pertain
	to the maintenance of records that in reasonable detail accurately
	and fairly reflect the transactions and dispositions of assets;
- provide
	reasonable assurance that transactions are recorded as necessary to
	permit preparation of consolidated financial statements in
	accordance with generally accepted accounting principles, and that
	receipts and expenditures are being made only in accordance with
	authorizations of the Partnership’s management; and
- provide
	reasonable assurance regarding prevention or timely detection of
	unauthorized acquisition, use or disposition of assets that could
	have a material effect on the consolidated financial statements.

Because
of its inherent limitations, internal control over financial
reporting may not prevent or detect misstatements. Projections of any
evaluation of effectiveness to future periods are subject to the
risks that controls may become inadequate because of changes in
conditions, or that the degree of compliance with the policies or
procedures may deteriorate.

The
Partnership’s management assessed the effectiveness of the
Partnership’s internal control over financial reporting as of
December 31, 2008. In making this assessment, the Partnership’s
management used the criteria set forth by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO) inInternal
Control-Integrated Framework.

Based
on their assessment, the Partnership’s management concluded
that, as of December 31, 2008, the Partnership’s internal
control over financial reporting is effective.

This
annual report does not include an attestation report of the
Partnership’s registered public accounting firm regarding
internal control over financial reporting. Management’s report
was not subject to the attestation by the Partnership’s
registered public accounting firm pursuant to temporary rules of the
Securities and Exchange Commission that permit the Partnership to
provide only management’s report in this annual report.

Page
7

Changes
in Internal Control Over Financial Reporting.

There
have been no significant changes in the Partnership’s internal
control over financial reporting (as defined in Rules 13a-15(f) and
15d-15(f) under the Exchange Act) during the fourth quarter of 2008
that have materially affected, or are reasonably likely to materially
affect, the Partnership’s internal control over financial
reporting.



ITEM
9B. OTHER INFORMATION

None.



PART
III



ITEM
10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE.

The
Partnership has no directors or executives officers of its own. 
The following biographical information is presented for the officers
of DSI Properties, Inc., a General Partner of the Partnership, as
well as Robert J. Conway and Joseph W. Conway. The General Partners
have principal responsibility for the Partnership’s affairs.



DSI
Properties, Inc.

Robert
J. Conway,
74, has
been President, Chief Financial Officer and a member of the Board of
Directors of DSI Properties, Inc. since 1973.He has also been
President and a member of the Board of Directors of Diversified
Securities, Inc., since 1965. Mr. Conway is also a licensed
California real estate broker, and received a Bachelor of Science
Degree from Marquette University with majors in Corporate Finance and
Real Estate.

Joseph
W. Conway,
79, has
been Vice President, Treasurer and member of the Board of Directors
of DSI Properties, Inc. since 1973. He has also been Executive Vice
President, Treasurer and a member of the Board of Directors of
Diversified Securities, Inc. since 1965. Mr. Conway received a
Bachelor of Arts Degree from Loras College with a major in
Accounting.

Joseph
W. Stok,
85, has
been a member of the Board of Directors of DSI Properties, Inc. since
1994, a Vice President of Diversified Securities, Inc. since 1973,
and an Account Executive with Diversified Securities, Inc. since
1967.

As
the Partnership has no directors or executive officers, it has no
audit, nominating or other committees.



ITEM
11. EXECUTIVE COMPENSATION

None
of the directors or officers of the General Partners received any
direct remuneration from the Partnership during the years ended
December 31, 2008 or 2007.



ITEM
12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
AND RELATED STOCKHOLDER MATTERS

The
following table sets forth certain information regarding the
beneficial ownership of the Partnership's limited partnership units
as of December 31, 2008 by (i) each person known to beneficially own
more than 5% of the Partnership's limited partnership units, and (ii)
each officer of the General Partners of the Partnership.

|Title
			of Class               | Name
			of Beneficial Owner | Number
			of LP Units Beneficially Held (1) | Percent
			of Class
|------------------------------- | --------------------------- | ------------------------------------------- | -------------------
|Limited Partnership
			Interest | Robert J. Conway            | 1,346
			- Direct                           | 4.2                
|Limited Partnership
			Interest | Joseph W. Conway            | 97 -
			Direct                              | Less
			than 1%    

(1)
Unless otherwise indicated, the address for each listed director or
officer is c/o 6700 E. Pacific Coast Hwy. #150, Long Beach, CA 90803.
As used in this table, "beneficial ownership" means the
sole or shared power to vote or direct the voting or to dispose or
direct the disposition of any security.

(2)
As of December 31, 2008, no person owned more than 5% of the limited
partnership units of record, nor was any person known by the
Partnership to beneficially own more than 5% thereof.

Page
8



ITEM
13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR
INDEPENDENCE



The
Partnership has no employees and depends on the General Partners and
their affiliates for the management and administration of all
Partnership activities. The Partnership Agreement provides for
certain payments to affiliates for services and reimbursement of
certain expenses incurred by affiliates on behalf of the Partnership.

Under
the Agreement of Limited Partnership, the General Partners are
allocated 1% of the net profits or losses from operations of the
Partnership. During 2008, an aggregate of $124,746 was allocated to
the General Partners, and during 2007 an aggregate of $123,654 was
allocated to the General Partners.
In addition, under the Limited Partnership Agreement the General
Partners are entitled to receive a percentage, of any cash
distribution from the sale, other disposition, or refinancing of
properties of the Partnership, based on a formula set forth in the
Limited Partnership Agreement.As
there were no sales or refinancings of Partnership properties during
2008 or 2007, no such fees were paid during these periods.

In
addition, the general partners are entitled to receive an incentive
management fee for supervising the operations of the Partnership,
equal to 9% per annum of the cash available for distribution on a
cumulative basis, calculated as cash generated from operations less
capital expenditures. During 2008 the Partnership paid the General
Partners an incentive management fee of$88,195,
and during 2007 the Partnership paid the General Partners an
incentive management fee of$102,726.

All
of the Partnership’s properties were purchased from Dahn
Corporation ("Dahn"). Dahn is notaffiliated
with the
Partnership, but is affiliated with other partnerships in which DSI
Properties, Inc. is a general partner The Partnership has entered
into management agreements with Dahn to operate its mini-storage
facilities. Each agreement provides for a management fee equal to 5%
of gross revenue from operations, defined as the entire amount of all
receipts from the renting or leasing of storage compartments and sale
of locks. The management agreements are renewable annually. During
2008 and 2007 the Partnership paid Dahn management fees of $137,764
and $136,831,
respectively. Amounts payable to Dahn at December 31, 2008 and 2007,
were $410,198
and $409,074,
respectively.

None
of the General Partner's directors is “independent” under
the independence standards established by the Securities and Exchange
Commission, as all directors are employed by a General Partner.



ITEM
14. PRINCIPAL ACCOUNTING FEES AND SERVICES



Audit
Fees

The
aggregate fees for professional services rendered by Cacciamatta
Accountancy Corporation for the audit of the Partnership's annual
financial statements and for reviews of the financial statements
included in the Partnership's Quarterly Reports on Form 10-Q for 2008
were$49,400and
for 2007 were $29,600.



Other
Fees

The
Partnership did not pay Cacciamatta Accountancy Corporation any
Non-Audit-Related Fees, Tax Fees, or other fees during 2008 and 2007.

Page
9

PART IV



ITEM
15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

(1)
Financial Statements

See
Index to Financial Statements and Supplemental Schedule in Item 7.

(2)
Financial Statement Schedules

See
Index to Financial Statements and Supplemental Schedule in Item 7.

(3)
Exhibits

13 Annual Report Letter
to Limited Partners

31.1 Rule
13a-14(a)/15d-14(a) Certification: Principal Executive Officer

31.2 Rule
13a-14(a)/15d-14(a) Certification: Principal Financial Officer

32.1 Section 1350
Certification: Principal Executive Officer

32.2 Section 1350
Certification: Principal Financial Officer



Page
10

SIGNATURES



Pursuant
to the requirements of Section 13 or 15 (d) of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to
be signed on its behalf by the undersigned, thereunto duly
authorized.

DSI
REALTY INCOME FUND X,

a
California Limited Partnership

by:
DSI Properties, Inc., a California Corporation,

as
General Partner

/s/
ROBERT J. CONWAY

By_____________________________

Dated:April 14, 2009

ROBERT
J. CONWAY,President

(Chief
Executive Officer, Chief Financial Officer, and Director)

/s/
JOSEPH W. CONWAY

By_____________________________

Dated:
April 14, 2009

JOSEPH
W. CONWAY,(Executive

Vice
President and Director)

Pursuant
to the requirements of the Securities Exchange Act of 1934, this
report has been signed by the following persons on behalf of the
registrant and in the capacities and on the date indicated.

DSI
REALTY INCOME FUND X,

a
California Limited Partnership

by:
DSI Properties, Inc., a California corporation, as

General
Partner

/s/
ROBERT J. CONWAY

By_____________________________

Dated:
April 14, 2009

ROBERT
J. CONWAY,President

(Chief
Executive Officer, Chief Financial Officer, and Director)

/s/
JOSEPH W. CONWAY

By_____________________________

Dated:
April 14, 2009

JOSEPH
W. CONWAY,(Executive Vice
President and Director)

Page
11

ITEM
15(1)

2008
ANNUAL REPORT TO LIMITED PARTNERS OF

DSI
REALTY INCOME FUND X

Financial
Statements for its fiscal year ended December 31, 2008



REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To
the Partners of DSI Realty Income Fund X:

We
have audited the accompanying balance sheets of DSI Realty Income
Fund X, a California Limited Partnership (the "Partnership")
as of December 31, 2008 and 2007 and the related statements of
income, changes in partners' equity (deficit), and cash flows for
each of the two years in the period ended December 31, 2008. Our
audits also included the supplemental schedule listed in the Index at
Item 15(2). These financial statements and the supplemental schedule
are the responsibility of the Partnership's management. Our
responsibility is to express an opinion on these financial statements
and supplemental schedule based on our audits.

We
conducted our audits in accordance with the standards of the Public
Company Accounting Oversight Board (United States). Those standards
require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of material
misstatement. The Partnership is not required to have, nor were we
engaged to perform, an audit of its internal control over financial
reporting. Our audits included consideration of internal control over
financial reporting as a basis for designing audit procedures that
are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the Partnership's
internal control over financial reporting. Accordingly, we express no
such opinion.

An
audit also includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements, assessing
the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable basis
for our opinion.

In
our opinion, such financial statements present fairly, in all
material respects, the financial position of DSI Realty Income Fund X
at December 31, 2008 and 2007, and the results of its operations and
its cash flows for each of the two years in the period ended December
31, 2008, in conformity with accounting principles generally accepted
in the United States of America. Also, in our opinion, such
supplemental schedule, when considered in relation to the basic
financial statements taken as a whole, presents fairly, in all
material

respects,
the information set forth therein.



/s/
Cacciamatta Accountancy Corporation

Santa
Ana, California

March 31,
2009

Page
F-1

DSI
REALTY INCOME FUND X

(A
California Real Estate Limited Partnership)

|BALANCE SHEET                           |                |               
|--------------------------------------- | -------------- | --------------
|DECEMBER 31                             | 2008           | 2007          
|ASSETS                                  |                |               
|Cash and cash
			equivalents            | $
			656,274   | $
			615,871  
|Property, Net                           | 2,096,342      | 2,293,855     
|Uncollected rental
			revenue           | 154,591        | 146,601       
|Prepaid advertising                     | 50,422         | 54,497        
|Other assets                            | 56,523         | 56,374        
|TOTAL                                   | $
			3,014,152 | $
			3,167,198
|                                        |                |               
|LIABILITIES AND
			PARTNERS' EQUITY     |                |               
|LIABILITIES:                            |                |               
|Distribution due to
			partners(Note 4) | $
			240,780   | $
			240,780  
|Incentive
			management fee liability   | 369,129        | 280,934       
|Property
			management feeliability     | 410,198        | 409,074       
|Capital leases                          | 0              | 39,942        
|Deferred income                         | 40,875         | 53,686        
|Accrued expenses                        | 21,925         | 44,784        
|Other liabilities                       | 203,174        | 260,641       
|Total
			liabilities                    | 1,286,082      | 1,329,841     
|PARTNERS' EQUITY
			(DEFICIT)(Note 4):  |                |               
|General partners                        | (124,746)      | (123,654)     
|Limited partners                        | 1,852,816      | 1,961,011     
|Total partners'
			equity               | 1,728,070      | 1,837,357     
|TOTAL                                   | $
			3,014,152 | $
			3,167,198

The
accompanying notes are an integral part of these Financial Statements

Page
F-2

DSI
REALTY INCOME FUND X

(A
California Real Estate Limited Partnership)

|STATEMENTS OF
			INCOME                                   |              |             
|--------------------------------------------------------- | ------------ | ------------
|DECEMBER 31                                               | 2008         | 2007        
|REVENUES:                                                 |              |             
|Self-storage rental
			income                             | $2,517,015   | $2,550,354  
|Ancillary operating
			revenue                            | 238,420      | 224,536     
|Interest and other
			income                              | 519          | 634         
|Total                                                     | $2,755,954   | $2,775,524  
|EXPENSES:                                                 |              |             
|Depreciation                                              | 197,513      | 647,728     
|Operating                                                 | 1,160,514    | 1,058,369   
|General and
			administrative                             | 301,411      | 336,311     
|Interest                                                  | (99)         | 3,749       
|General
			partners' incentive management fee
			(Note 4) | 88,195       | 102,726     
|Property management
			fee(Note 6)                        | 137,764      | 136,831     
|Total expenses                                            | 1,885,299    | 2,285,714   
|NET INCOME                                                | $
			870,655 | $
			489,810
|                                                          |              |             

|AGGREGATE NET
			INCOME ALLOCATED TO (Note 4):               |             
|------------------------------------------------------------ | ------------
|Limited partners                                             | $861,948    
|General partners                                             | 8,707       
|TOTAL                                                        | $
			870,655
|                                                             |             
|Weighted
			average limited partnership
			Units outstanding | 31,783      
|                                                             |             
|NET INCOME PER
			LIMITED PARTNERSHIP UNIT (Notes 2 and 4)   | $
			27.12  

The
accompanying notes are an integral part of these Financial Statements

Page
F-3

DSI
REALTY INCOME FUND X

(A
California Real Estate Limited Partnership)

|STATEMENTS OF
			CHANGES IN PARTNERS' EQUITY (DEFICIT)
|------------------------------------------------------
|                                                      
|                                                      
|BALANCE DECEMBER
			31, 2006                          
|                                                      
|Net income
			allocation                              
|                                                      
|Distributions                                         
|                                                      
|BALANCE
			DECEMBER 31, 2007                          
|                                                      
|Net income
			allocation                              
|                                                      
|Distributions                                         
|                                                      
|BALANCE DECEMBER
			31, 2008                          

The
accompanying notes are an integral part of these Financial Statements

Page
F-4

DSI
REALTY INCOME FUND X

(A
California Real Estate Limited Partnership)

|STATEMENTS OF
			CASH FLOWS                                 |              |             
|----------------------------------------------------------- | ------------ | ------------
|CASH FLOWS FROM
			OPERATING ACTIVITIES:                    |              |             
|Net income                                                  | $870,655     | $489,810    
|Adjustments to
			reconcile net income to net cash provided |              |             
|by operating
			activities:                                 |              |             
|Depreciation                                                | 197,513      | 647,728     
|Changes in assets
			and liabilities:                       |              |             
|Other assets                                                | (4,064)      | (30,816)    
|Incentive
			management fee payable                         |              |             
|to general partners                                         | 88,195       | 102,726     
|Property management
			fees payable                         | 1,124        | (263)       
|Customer deposits
			and other liabilities                  | (87,979)     | (7,795)     
|Net cash provided
			by operating activities                | 1,065,443    | 1,201,390   
|CASH FLOWS FROM
			INVESTING ACTIVITIES -                   |              |             
|Additions to
			property                                    | -            | (6,753)     
|CASH FLOWS FROM
			FINANCING ACTIVITIES -                   |              |             
|Distributions to
			partners                                | (979,942)    | (1,141,387) 
|Payments on capital                                         |              |             
|lease obligations                                           | (45,099)     | (39,191)    
|Net cash used in
			financing activities                    | (1,025,041)  | (1,180,578) 
|NET
			INCREASEIN
			CASH AND                               |              |             
|CASH EQUIVALENTS                                            | 40,403       | 14,059      
|CASH AND CASH
			EQUIVALENTS,                               |              |             
|AT BEGINNING OF
			YEAR                                     | 615,871      | 601,812     
|CASH AND CASH
			EQUIVALENTS,                               |              |             
|AT END OF YEAR                                              | $
			656,274 | $
			615,871
|SUPPLEMENTAL
			DISCLOSURE OF CASH                          |              |             
|FLOW INFORMATION
			-                                       |              |             
|Cash paid for
			interest                                   | $
			(99)    | $
			3,749  
|NON
			CASH INVESTING AND FINANCINGACTIVITIES:              |              |             
|Distribution due
			partners                                |              |             
|included in
			partners' equity                             | $
			240,780 | $
			240,780

The
accompanying notes are an integral part of these Financial Statements

Page
F-5

DSI
REALTY INCOME FUND X

(A
California Real Estate Limited Partnership)

NOTES
TO FINANCIAL STATEMENTS

AS
OF DECEMBER 31, 2008



1.
GENERAL

DSI
Realty Income Fund X, a California Limited Partnership (the
"Partnership"), has three general partners (DSI Properties,
Inc., Robert J. Conway and Joseph W. Conway) and limited partners
owning 31,783 limited partnership units, which were purchased for
$500 per unit. The general partners have made no capital
contributions to the Partnership and are not required to make any
capital contributions in the future. The Partnership has a maximum
life of 50 years and was formed on April 15, 1986, under the
California Uniform Limited Partnership Act for the primary purpose of
acquiring and operating real estate.

The
Partnership owns five mini-storage facilities located in Ryan Road
and Groesbeck Highway, Michigan; Crestwood, Illinois; Forestville,
Maryland and Troy, Michigan. All facilities were purchased from

Dahn
Corporation ("Dahn"). Dahn is not affiliated with the
Partnership. Dahn is affiliated with other partnerships in which DSI
Properties, Inc. is a general partner (see Note 6).



2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Cash
and Cash Equivalents - The Partnership classifies its short-term
investments purchased with an original maturity of three months or
less as cash equivalents.

Property
and Depreciation - Property is recorded at cost and is composed
primarily of mini-storage facilities. Depreciation is provided using
the straight-line method over an estimated useful life of 20 years
for the facilities. Building improvements are depreciated over a five
year period. Property under capital leases is amortized over the
lesser of the lives of the respective leases or the estimated useful
lives of the assets.

Income
Taxes - No provision has been made for income taxes in the
accompanying financial statements. The taxable income or loss of the
Partnership is allocated to each partner in accordance with the terms
of the Agreement of Limited Partnership. Each partner's tax status,
in turn, determines the appropriate income tax for its allocated
share of the Partnership's taxable income or loss. The net difference
between the basis of the Partnership's assets and liabilities for
federal income tax purposes and as reported for financial statement
purposes for the year ended December 31, 2008 and 2007 is$244,397
and $219,261, respectively.

Revenues
- Rental revenue is recognized using the accrual method based on
contractual amounts provided for in the lease agreements, which
approximates recognition on a straight-line basis. The term of the
lease agreements is usually less than one year.

Net
Income per Limited Partnership Unit - Net income per limited
partnership unit is computed by dividing net income allocated to the
limited partners by the weighted average number of limited
partnership units outstanding during each year.

Estimates
- The preparation of financial statements in conformity with
accounting principles generally accepted in the United States of
America requires the Partnership to make estimates and assumptions
that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the
financial statements and the reported amounts of revenues and
expenses during the reporting period. Actual results could differ
from those estimates.

Impairment
of Long-Lived Assets - The Partnership regularly reviews long-lived
assets for impairment whenever events or changes in circumstances
indicate that the carrying amount of the asset may not be
recoverable. If the sum of the expected undiscounted future cash flow
is less than the carrying amount of the asset, the Partnership would
recognize an impairment loss to the extent the carrying value
exceeded the fair value of the property. No impairment losses were
required in 2008 or 2007.

Fair
Value of Financial Instruments - For all financial instruments,
including cash and cash equivalents, other assets, distributions due
to partners, incentive management fee payable to general partners,
property

management
fee payable, and customer deposits and other liabilities, carrying
values approximate fair values because of the short maturity of those
instruments. The carrying value of the capital lease obligations
approximates fair value because the terms of the instrument are
similar to terms available to the Partnership for similar types of
leasing agreements.

Page
F-6



Concentrations
of Credit Risk - Financial instruments that potentially subject the
Partnership to concentrations of credit risk consist primarily of
cash and cash equivalents and rent receivables. The Partnership
places its cash and cash equivalents with high credit quality
institutions.

Recent
Accounting Pronouncement - In December 2007, the FASB issued SFAS No.
141(revised 2007), "Business Combinations," or SFAS No.
141R. SFAS No. 141R replaces SFAS No. 141, "Business
Combinations." SFAS No. 141R establishes principles and
requirements for how an acquiror recognizes and measures in its
financial statements the identifiable assets acquired, the
liabilities assumed, any noncontrolling interest in the acquiree, and
the goodwill acquired or a gain from a bargain purchase. SFAS No.
141R also determines disclosure requirements to enable the evaluation
of the nature and financial effects of the business combination. SFAS
No. 141R applies prospectively to business combinations for which the
acquisition date is on or after the beginning of a fiscal year that
begins on or after December 15, 2008 and has implications for
acquisitions that occur prior to this date. The Partnership does not
expect the adoption of SFAS No. 141R will have a material, if any,
impact on its current financial position, results of operations and
cash flows.

In
December 2007, the FASB issued SFAS No. 160, "Noncontrolling
Interests in Consolidated Financial Statements," or SFAS No.
160. SFAS No. 160 amends Accounting Research Bulletin 51,
"Consolidated Financial Statements," or ARB 51, and
requires all entities to report noncontrolling (minority) interests
in subsidiaries within equity in the consolidated financial
statements, but separate from the parent shareholders' equity. SFAS
No. 160 also requires any acquisitions or dispositions of
noncontrolling interests that do not result in a change of control to
be accounted for as equity transactions. Further, SFAS No. 160
requires that a parent recognize a gain or loss in net income when a
subsidiary is deconsolidated. SFAS No. 160 is effective for fiscal
years beginning on or after December 15, 2008. The Partnership does
not expect the adoption of SFAS No. 160 will have a material, if any,
impact on its financial position, results of operations and cash
flows.



3.
PROPERTY

The
total cost of property and accumulated depreciation is as follows as
of December 31:

|                                      | 2008           | 2007          
|------------------------------------- | -------------- | --------------
|Land                                  | $
			2,076,627 | $
			2,076,627
|Buildings and
			improvements         | 10,898,481     | 10,898,481    
|Rental trucks under
			capital leases | 157,604        | 157,604       
|Total                                 | 13,132,712     | 13,132,712    
|                                      |                |               
|Less accumulated
			depreciation      | (11,036,370)   | (10,838,857)  
|                                      |                |               
|Property –
			net                     | $
			2,096,342 | $
			2,293,855

Depreciation
expense of $39,402 and $37,721 was recorded on the rental trucks
under capital leases in 2008 and 2007.



4.
ALLOCATION OF PROFITS AND LOSSES AND GENERAL PARTNERS' INCENTIVE

MANAGEMENT
FEE

Under
the Agreement of Limited Partnership, the general partners are to be
allocated 1% of the net profits or losses from operations, and the
limited partners are to be allocated the balance of the net profits
or losses from operations in proportion to their limited partnership
interests. The general partners are also entitled to receive a
percentage, based on a predetermined formula, of any cash
distribution from the sale, other disposition, or refinancing of the
project.

In
addition, the general partners are entitled to receive an incentive
management fee for supervising the operations of the Partnership. The
fee is to be paid in an amount equal to 9% per annum of the cash
available for distribution on a cumulative basis, calculated as cash
generated from operations less capital expenditures.

Page
F-7



5.
BUSINESS SEGMENT INFORMATION

The
following disclosure about segment reporting of the Partnership is
made in accordance with the requirements of SFAS No. 131,
"Disclosures About Segments of an Enterprise and Related
Information." The Partnership operates in a single segment;
storage facility operations, under which the Partnership rents its
storage facilities to its customers on a need basis and charges rent
on a predetermined rate.



6.
RELATED-PARTY TRANSACTIONS

The
partnership has entered into management agreements with Dahn to
operate its mini-storage facilities. The management agreements
provide for a management fee equal to 6% of gross revenue from
operations, which is defined as the entire amount of all receipts
from the renting or leasing of storage compartments and sale of
locks. The management agreement is renewable annually. Dahn earned
management fees equal to $137,764 and $136,831 for the years ended
December 31, 2008 and 2007, respectively. Amounts payable to Dahn at
December 31, 2008 and 2007, were $410,198 and $409,074, respectively.

In
2004, the Partnership entered into truck lease agreements with KMD
Trucks, LLC ("KMD"). The president of Dahn, Brian Dahn, is
also a member of KMD. The truck lease agreements expired as of
December 31, 2008.

Page
F-8







ITEM
15(2)



DSI
REALTY INCOME FUND X

(A
California Real Estate Limited Partnership)

SCHEDULE
III

REAL
ESTATE AND ACCUMULATED DEPRECIATION

As
of December 31, 2008



|Initial
			Cost               | Gross
			Carrying Amount at December 31, 2008 |            
|----------------------------- | --------------------------------------------- | -----------
|Description                   | Acqui-sition
			Date                          | Land       
|                              |                                               |            
|Ryan
			Rd, Warren, MI        | 02/87                                         | $264,544   
|Crestwood,
			IL              | 04/87                                         | 205,960    
|Groesbeck
			Hwy., Warren, MI | 04/87                                         | 314,517    
|Forestville,
			MD            | 08/87                                         | 755,000    
|Troy,
			MI                   | 06/88                                         | 536,606    
|                              | $2,076,627                                    | $10,537,865

Notes:

1. Depreciation
	expense is computed using the straight-line method over an estimated
	useful life of 20 years for the buildings.

1. There
	are no encumbrances.

Page
F-9

EXHIBIT
13

2008
ANNUAL REPORT TO LIMITED PARTNERS OF

DSI
REALTY INCOME FUND X

Dear
Limited Partner:

This
report contains the Partnership's balance sheets as of December 31,
2008, and the related statements of income, changes in partners'
equity (deficit) and cash flows for each of the two years ended
December 31, 2008 accompanied by a report of Independent Registered
Public Accounting firm. The Partnership's properties were each
purchased for all cash and funded solely from subscriptions for
limited partnership interests without the use of mortgage financing.

Your
attention is directed to the section entitled Management's Discussion
and Analysis of Financial Condition and Results of Operations for the
General Partners' discussion and analysis of the financial statements
and operations of the Partnership.

Average
occupancy levels and revenue per square foot for each of the
Partnership's properties for the years ended December 31, 2008 and
2007 were as follows:

|                           |         |        | 2008        | 2007       
|-------------------------- | ------- | ------ | ----------- | -----------
|                           | Parcel  |        | (Average)   | (Average)  
|                           | Size    | Date   | Rentable    | Revenue    
|Location                   | (Acres) | Opened | Sq.
				Ft. | Sq.
				Ft.
|Crestwood,
				IL          | 2.96    | Nov-87 | 49,322      | 9.69       
|Forestville,
				MD        | 4.18    | Aug-88 | 55,263      | 10.96      
|Troy, MI                   | 4.98    | Jun-88 | 82,150      | 8.42       
|Warren, MI
				(Groesbeck) | 4.76    | Jan-88 | 57,185      | 8.49       
|Warren, MI
				(Ryan Rd.)  | 4.29    | Sep-87 | 52,078      | 9.52       

We
will keep you informed of the activities of your Fund as they
develop. If you have any questions, please contact us at your
convenience at (562) 493-3022. If you would like a copy of the
Partnership's Annual Report on Form 10-K for the year ended December
31, 2008, which was filed with the Securities and Exchange Commission
(which report includes the enclosed Financial Statements), we will
forward a copy of the report to you upon written request.

Very
truly yours,

DSI
REALTY INCOME FUND X

By:
DSI Properties, Inc.

/s/
ROBERT J. CONWAY

By_______________________________

ROBERT
J. CONWAY, President

EXHIBIT
31.1Rule
13a-14(a)/15d-14(a) Certification



I,
Robert J. Conway, certify that:

1.
I have reviewed this annual report on Form 10-K of DSI Realty Income
Fund X;

2.
Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances
under which

such
statements were made, not misleading with respect to the period
covered by this report.

3.
Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material
respects the financial condition, results of operations and cash
flows of the registrant as of, and for, the periods presented in this
report.

4.
The registrant's other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as
defined in Exchange Act Rules 13a-15(e) and 15d-15(e) and internal
control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f)), for the registrant and have:

a)
designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our
supervision, to ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known to
us by others within those entities, particularly during the period in
which this report is being prepared;

b)
evaluated the effectiveness of the registrant's disclosure controls
and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures as of the end
of the period covered by this report based on such evaluation;

c)  
evaluated the effectiveness of the registrant's disclosure controls
and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the
end of the period covered by this report based on such evaluation;
and

d)
disclosed in this report any change in the registrant's internal
control over financial reporting that occurred during the
registrant's most recent fiscal quarter (the registrant's fourth
fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the
registrant's internal control over financial reporting.

5.
The registrant's other certifying officer and I have disclosed, based
on our most recent evaluation of internal control over financial
reporting, to the registrant's auditors and the audit committee of
the registrant's board of directors (or persons performing the
equivalent functions):

a)
all significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant's ability to
record, process, summarize and report financial information; and

b)
any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant's internal
control over financial reporting.

Date:April 14, 2009

/s/
ROBERT J. CONWAY _______________________________

Robert
J. Conway

President
of DSI Properties, Inc., General Partner (chief executive officer)

EXHIBIT
31.2Rule
13a-14(a)/15d-14(a) Certification



I,
Richard P. Conway, certify that:

1.
I have reviewed this annual report on Form 10-K of DSI Realty Income
Fund XI;

2.
Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances
under which

such
statements were made, not misleading with respect to the period
covered by this report.

3.
Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material
respects the financial condition, results of operations and cash
flows of the registrant as of, and for, the periods presented in this
report.

4.
The registrant's other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as
defined in Exchange Act Rules 13a-15(e) and 15d-15(e) and internal
control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f)), for the registrant and have:

a)
designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our
supervision, to ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known to
us by others within those entities, particularly during the period in
which this report is being prepared;

b)
evaluated the effectiveness of the registrant's disclosure controls
and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures as of the end
of the period covered by this report based on such evaluation;

c)  
evaluated the effectiveness of the registrant's disclosure controls
and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the
end of the period covered by this report based on such evaluation;
and

d)
disclosed in this report any change in the registrant's internal
control over financial reporting that occurred during the
registrant's most recent fiscal quarter (the registrant's fourth
fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the
registrant's internal control over financial reporting.

5.
The registrant's other certifying officer and I have disclosed, based
on our most recent evaluation of internal control over financial
reporting, to the registrant's auditors and the audit committee of
the registrant's board of directors (or persons performing the
equivalent functions):

a)
all significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant's ability to
record, process, summarize and report financial information; and

b)
any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant's internal
control over financial reporting.

Date:
April 14, 2009

/s/
RICHARD P. CONWAY

__________________________________

Richard
P. Conway

Senior
Vice President of DSI Properties, Inc., General Partner (chief
financial officer)



EXHIBIT
32.1



CERTIFICATION
PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002

In
connection with the Annual Report of DSI REALTY INCOME FUND X (the
"Partnership") on Form 10-K for the period ending December
31, 2008 as filed with the Securities and Exchange Commission on the
date hereof (the "Report"), I, Robert J. Conway, President
of DSI Properties, Inc., General Partner of the Partnership, and
performing the functions of chief executive officer of the
Partnership, certify, pursuant to 18 U.S.C. 1350, as adopted pursuant
to 906 of the Sarbanes-Oxley Act of 2002, that:

(1)
The Report fully complies with the requirements of section 13(a) or
15(d) of the Securities Exchange Act of 1934; and

(2)
The information contained in the Report fairly presents, in all
material respects, the financial condition and result of operations
of the Partnership.

/s/
ROBERT J. CONWAY

___________________________________

Robert
J. Conway

President
of DSI Properties, Inc., General Partner (chief executive officer)

April
14, 2009

EXHIBIT
32.2



CERTIFICATION
PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002

In
connection with the Annual Report ofDSI
REALTY INCOME FUND X(the
"Partnership") on Form 10-K for the period ending December
31, 2008 as filed with the Securities and Exchange Commission on the
date hereof (the "Report"), I, Richard P. Conway, Senior
Vice President of DSI Properties, Inc., General Partner of the
Partnership, and performing the functions of chief financial officer
of the Partnership, certify, pursuant to 18 U.S.C. 1350, as adopted
pursuant to 906 of the Sarbanes-Oxley Act of 2002, that:

(1)
The Report fully complies with the requirements of section 13(a) or
15(d) of the Securities Exchange Act of 1934; and

(2)
The information contained in the Report fairly presents, in all
material respects, the financial condition and result of operations
of the Partnership.

/s/
RICHARD P. CONWAY

__________________________________

Richard
P. Conway

Senior
Vice President of DSI Properties, Inc., General Partner (chief
financial officer)

April
14, 2009