SECURITIES AND EXCHANGE COMMISSION

                          Washington, D.C. 20549

                                 FORM 10-Q

/_x_/     Quarterly report pursuant to section 13 or 15(d) of the
          Securities Exchange Act of 1934.

For the quarterly period ended June 30, 2007.

/___/     Transition report pursuant to Section 13 or 15(d) of the
          Securities Act of 1934

for the transition period from ______________ to ________________.

Commission File Number 0-15346



DSI REALTY INCOME FUND X, A California Limited Partnership
(Exact name of registrant as specified in its charter)

California_______________________________________33-0195079
(State or other jurisdiction of              (I.R.S. Employer
incorporation)                               Identification No.)


          6700 E. Pacific Coast Hwy., Long Beach, California 90803
           (Address of principal executive offices)    (Zip Code)


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

_________________________________________________________________
Former name, former address and former fiscal year, if changed
since last report.



Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act
of 1934 during the preceding 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___.

PART I - FINANCIAL INFORMATION

Item 1.   Financial Statements.


DSI REALTY INCOME FUND X
(A Limited Partnership)

BALANCE SHEETS(UNAUDITED), JUNE 30, 2007 AND DECEMBER 31, 2006


                                June 30,         December 31,
                                 2007               2006

ASSETS

CASH AND CASH EQUIVALENTS     $  622,561         $  601,812
PROPERTY, NET                  2,645,570          2,934,830
OTHER ASSETS                     226,656            226,656
                              ----------         ----------
TOTAL                         $3,494,787         $3,763,298
                              ==========         ==========

LIABILITIES AND PARTNERS' EQUITY

LIABILITIES

Distribution to Partners        $321,040           $321,041
Incentive management fee
 payable to general partners     235,996            178,208
Property management
 fees payable                    409,846            409,337
Customer depostis and
 other liabilities               333,445            286,645
Capital lease obligation          64,275             79,133
                                --------           --------
Total liabilities              1,364,602          1,274,364
                              ----------         ----------

PARTNERS' EQUITY (DEFICIT):
General Partners                (120,725)          (117,138)
Limited Partners (31,783
 limited partnership units
 outstanding at June 30,
 2007 and December 31, 2006)   2,250,910          2,606,072
                              ----------         ----------
     Total partners' equity    2,130,185          2,488,934
                              ----------         ----------
TOTAL                         $3,494,787         $3,763,298
                              ==========         ==========


See accompanying notes to financial statements (unaudited).


STATEMENTS OF INCOME (UNAUDITED)
FOR THE THREE MONTHS ENDED JUNE 30, 2007 AND 2006

                                June 30,           June 30,
                                  2007               2006
REVENUES:
Rental                          $667,051           $673,280
                                --------           --------
EXPENSES:
Operating                        472,993            479,270
General and administrative        66,821             65,363
                                --------           --------
     Total expenses              539,814            544,633
                                --------           --------
OPERATING INCOME                 127,237            128,647

OTHER INCOME
    Interest                         157                214
                                --------           --------

NET INCOME                      $127,394           $128,861
                                ========           ========

AGGREGATE NET INCOME ALLOCATED TO :
    Limited partners            $126,120           $127,572
    General partners               1,274              1,289
                                --------           --------
TOTAL                           $127,394           $128,861
                                ========           ========
NET INCOME PER
   LIMITED PARTNERSHIP UNIT       $ 3.97             $ 4.01
                                  ======             ======
LIMITED PARTNERSHIP
  UNITS USED IN PER
  UNIT CALCULATION                31,783             31,783
                                  ======             ======

See accompanying notes to financial statements (unaudited).


STATEMENTS OF INCOME (UNAUDITED)
FOR THE SIX MONTHS ENDED JUNE 30, 2007 AND 2006

                                June 30,           June 30,
                                  2007               2006
REVENUES:
Rental                          $1,343,163         $1,312,590
                                ----------         ----------
EXPENSES:
Operating                          902,167            962,272
General and administrative         157,979            146,473
                                ----------         ----------
     Total expenses              1,060,146          1,108,745
                                ----------         ----------
OPERATING INCOME                   283,017            203,845

OTHER INCOME
    Interest                           314                512
                                ----------         ----------

NET INCOME                      $  283,331         $  204,357
                                ==========         ==========

AGGREGATE NET INCOME ALLOCATED TO :
    Limited partners            $  280,497         $  202,313
    General partners                 2,834              2,044
                                ----------         ----------
TOTAL                           $  283,331         $  204,357
                                ==========         ==========
NET INCOME PER
   LIMITED PARTNERSHIP UNIT       $ 8.83             $ 6.37
                                  ======             ======
LIMITED PARTNERSHIP
  UNITS USED IN PER
  UNIT CALCULATION                31,783             31,783
                                  ======             ======

See accompanying notes to financial statements (unaudited).


STATEMENT OF CHANGES IN PARTNERS' EQUITY (DEFICIT)(UNAUDITED)
FOR THE SIX MONTHS ENDED JUNE 30, 2007



                                GENERAL       LIMITED
                                PARTNERS      PARTNERS       TOTAL


BALANCE AT JANUARY 1, 2007     ($117,138)     $2,606,072   $2,488,934

NET INCOME                         2,834         280,497      283,331
DISTRIBUTIONS                     (6,421)       (635,659)    (642,080)
                               ---------      ----------   ----------
BALANCE AT JUNE 30, 2007       ($120,725)     $2,250,910   $2,130,185
                               =========      ==========   ==========


See accompanying notes to financial statements (unaudited).


STATEMENTS OF CASH FLOWS (UNAUDITED)
FOR THE SIX MONTHS ENDED JUNE 30, 2007 AND 2006


                                       June 30,           June 30,
                                        2007               2006

CASH FLOWS FROM OPERATING
 ACTIVITIES:

Net income                             $ 283,331        $ 204,357
Adjustments to reconcile net
  income to net	cash provided
  by operating activities:
     Depreciation                        289,260          291,620
Changes in assets and liabilities:
  Increase in incentive
  management fee payable
  to general partners                     57,788           57,788
  Increase in property
  management fee payable                     509            1,577
  Increase(Decrease) in customer
  deposits and other liabilities          46,799           89,261
                                       ---------        ---------
Net cash  provided by
  operating activities                   677,687          644,603

CASH FLOWS FROM FINANCING ACTIVITIES -
     Distributions to partners          (642,080)        (642,080)
     Payments on capital
      lease obligations                  (14,858)         (17,050)
                                       ---------        ---------
Net cash used in
  financing activities                  (656,938)        (659,130)

NET INCREASE(DECREASE) IN CASH AND
 CASH EQUIVALENTS                         20,749          (14,527)
                                       ---------        ---------
CASH AND CASH EQUIVALENTS:
At beginning of period                   601,812          657,642
                                       ---------        ---------
At end of period                       $ 622,561        $ 643,115
                                       =========        =========

SUPPLEMENTAL DISCLOSURE OF CASH
 FLOW INFORMATION -
  Cash paid for interest               $   1,832        $   3,200
                                       =========        =========
NONCASH FINANCING ACTIVITIES -
  Distributions due partners
   included in partners' equity        $ 321,040        $ 321,040
                                       =========        =========

See accompanying notes to financial statements (unaudited).

DSI REALTY INCOME FUND X
(A Limited Partnership)

NOTES TO FINANCIAL STATEMENTS (UNAUDITED)

1. GENERAL

DSI Realty Income Fund X (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.  The Partnership was
formed under the California Uniform Limited Partnership Act for the primary
purpose of acquiring and operating real estate.

The Partnership has acquired five mini-storage properties, two of which
are located in Warren, Michigan; one in Crestwood, Illinois; one in Troy,
Michigan; and one in Forestville, Maryland.  The facilities were acquired
from Dahn Corporation ("Dahn").  Dahn is not affiliated with the
Partnership.  Dahn is affiliated with other partnerships in which DSI
Properties, Inc., Robert J. Conway and Joseph W. Conway are the general
partners.

The accompanying interim financial statements have been prepared by the
Company's management in accordance with accounting principles generally
accepted in the United States of America ("GAAP") and in conjunction with
the rules and regulations of the Securities and Exchange Commission ("SEC").
Certain information and footnote disclosures required for annual financial
statements have been condensed or excluded pursuant to SEC rules and regu-
lations.  Accordingly, the interim financial statements do not include all
of the information and footnotes required by GAAP for complete financial
statements.  In the opinion of management, the accompanying interim financial
statements reflect all adjustments of a normal and recurring nature which are
considered necessary for a fair presentation of the results for the interim
periods presented.  However, the results of operations for the interim periods
are not necessarily indicative of the results that may be expected for the
year ending December 31, 2007.  These financial statements should be read in
conjunction with the audited consolidated financial statements and notes
thereto included in the Company's annual report on Form 10-K for the year
ended December 31, 2006.


2.   PROPERTY

The Partnership owns five mini-storage facilities. Two facilities are
located in Warren, Michigan; one facility is located in Troy, Michigan;
one facility is located in Crestwood, Illinois; and one facility is located
in Forestville, Maryland. The total cost and accumulated depreciation of the
mini-storage facilities is as follows:

<TABLE>
        <S>                                 <C>              <C>
                                           June 30,       December 31,
                                             2007            2006

        Land                             $ 2,076,627      $ 2,076,627
        Buildings and Improvements        10,891,728       10,891,728
        Rental trucks
         under capital leases                157,604          157,604
                                         -----------      -----------
        Total                             13,125,959       13,125,959
        Less: Accumulated Depreciation   (10,480,389)     (10,191,129)
                                         -----------      -----------
        Property - Net                   $ 2,645,570      $ 2,934,830
</TABLE>                                 ===========      ===========

3.   NET INCOME PER LIMITED PARTNERSHIP UNIT

Net income per limited partnership unit is calculated by dividing the
net income allocated to the limited partners by the number of limited
partnership units outstanding during the period.

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 Partnership
distributions made from cash available for distribution, calculated as
cash generated from operations less capital expenditures, and the payment
of such fee is subordinated to a cumulative return to the limited partners
of 8.1% of the offering proceeds.

5.   RELATED-PARTY TRANSACTIONS

The Partnership has entered into a management agreement with Dahn to
operate its mini-storage facilities.  The management agreement provides
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
$33,336 and $33,665, for the three month periods ended June 30, 2007
and 2006, respectively, and $67,158 and $65,630 for the six month
period ended June 30, 2007 and 2006, respectively.  Amounts payable to
Dahn at June 30, 2007 and December 31, 2006, were $409,846 and $409,337,
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.  Trucks are leased under 48-month leases with total
monthly payments in the amount of $3,750.


Item 2.   Management's Discussion and Analysis of Financial Condition
          and Results of Operations.

We are pleased to enclose the Partnership's  unaudited financial  statements
for the period ended June 30, 2007. The following is Management's discussion
and analysis of the Partnership's financial condition and results of its
operations.

For the three-month periods ended June 30, 2007 and 2006, revenues decreased
0.9% from $673,280 to $667,051 and total expenses decreased 0.9% from $544,633
to $539,814 and other income decreased from $214 to $157.  As a result, net
income decreased 1.1% from $128,861 to $127,394 for the three-month period
ended June 30, 2007, as compared to the same period in 2006.  The decrease in
revenues can be attributed to a decrease in rental income and sale of locks
and packing materials, partially offset by increases in late fees and truck
rentals.  Occupancy levels for the Partnership's five mini-storage facilities
averaged 79.1% for the three-month period ended June 30, 2007, as compared
to 79.6% for the same period in 2006.  The Partnership is continuing its
advertising campaign to attract and keep new tenants in its various mini-
storage facilities.  Operating expenses decreased approximately $6,300 (1.3%)
primarily as a result of a decrease in advertising, office supplies and real
estate tax expenses, partially offset by an increase in legal and salaries
and wages expenses.  General and administrative expenses remained relatively
constant as an increase in administrative expenses was partially offset by a
decrease in legal and professional expense.

For the six-month periods ended June 30, 2007, and 2006, revenues increased
2.3% from $1,312,590 to $1,343,163 and total expenses decreased 4.4% from
$1,108,745 to $1,060,146 and other income decreased from $512 to $314.  As
a result, net income increased 38.6% from $204,357 for the six-month period
ended June 30, 2006, to $283,331 for the same period in 2007.  The increase
in revenues can be attributed to and increase in rental income, late fees
and truck rental revenues, partially offset by a decrease in revenue from
the sale of locks and packing materials.  Operating expenses decreased
approximately $60,100 (6.3%) primarily due to lower advertising, purchase
of locks and packing materials, repairs and maintenance, real estate tax
expenses, partially offset by increases in office supplies and salaries and
wages expenses.  General and administrative expenses increased approximately
$11,500 (7.8%) as a result of an increase in administrative and legal and
professional expenses.

The General Partners will continue their policy of funding the continuing
improvement and maintenance of Partnership properties with cash generated
from operations.  The Partnership's financial resources appear to be adequate
to meet its needs.

Item 3.   Quantitative and Qualitative Disclosures About Market Risk

          NONE

Item 4.   CONTROLS AND PROCEDURES

The Partnership evaluated the effectiveness of its disclosure controls and
procedures.  This evaluation was performed by the Partnership's Controller
with the assistance of the Partnership's President and the Chief Executive
Officer.  These disclosure controls and procedures are designed to ensure
that the information required to be disclosed by the Partnership in its
periodic reports filed with the Securities and Exchange Commission (the
Commission) is recorded, processed, summarized and reported, within the time
periods specified by the Commission's rules and forms, and that the inform-
ation is communicated to the certifying officers on a timely basis. Based on
this evaluation, the Partnership concluded that its disclosure controls and
procedures were effective.  There have been no significant changes in the
Partnership's internal controls or in other factors that could significantly
affect the internal controls subsequent to the date of their evaluation.



                        PART II - OTHER INFORMATION

Item 1.  Legal Proceedings

         Registrant is not a party to any material pending legal proceedings.

Item 1A. Risk Factors

         Please refer to the risk factors disclosed by the partnership in
         response to Item 1A, part I of the Form 10-K filed on March 30,
         2007.  There has been no material change to the risk factors
         disclosed therein.

Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds

         NONE

Item 3.  Defaults Upon Senior Securities

         NONE

Item 4.  Submission of Matters to a Vote of Security Holders

         NONE

Item 5.  Other Information

         NONE

Item 6.  Exhibits and Reports on Form 8K.
          (a)  Attached hereto as Exhibit "20" is Registrant's Quarterly
               Report to Limited Partners for the period ended
               June 30, 2007.
          (B)  Registrant did not file any reports on Form 8-K for the
               period reported upon.

SIGNATURES

          Pursuant to the requirements of the Securities and Exchange Act of
1934, the Registrant has duly caused this report to be signed on its
behalf by the undersigned thereunto duly authorized.

Dated:  August 14, 2007       DSI REALTY INCOME FUND X
                              A California Limited Partnership
                              (Registrant)



                              By__/s/ Robert J. Conway______
                                DSI Properties, Inc., as General
                                Partner by ROBERT J. CONWAY,
                                President and Chief Financial
                                Officer
SIGNATURES

          Pursuant to the requirements of the Securities and Exchange Act of
1934, the Registrant has duly caused this report to be signed on its
behalf by the undersigned thereunto duly authorized.

Dated:  August 14, 2007       DSI REALTY INCOME FUND X
                              A California Limited Partnership
                              (Registrant)



                              By___/s/ Robert J. Conway_____
                                DSI Properties, Inc., as General
                                Partner by ROBERT J. CONWAY,
                                President and Chief Financial
                                Officer




                          CERTIFICATIONS

    I, Robert J. Conway, certify that:

    1.  I have reviewed this report on Form 10-Q for the quarter ended
    June 30, 2007 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 cover-
    ed 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 officers and I are responsible for
    establishing and maintaining disclosure controls and procedures (as defined
    in Exchange Act Rules 13a-15e and 15d-15e) for the registrant and have:

         a)  designed such disclosure controls and procedures, or caused such
         disclosure controls and procedures to be designed under our super-
         vision, 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
         annual 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; and

         c)  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 our annual report) that has materially affected, or is
         reasonably likely to materially affect, the registrant's internal
         control over financial reporting; and

    5.  The registrant's other certifying officers and I have disclosed, based
    on our most recent evaluation of internal control over financial reporting,
    to the registrant's auditors and general partners (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 affect the registrant's ability to record, pro-
         cess, 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 in-
         ternal controls over financial reporting.


    Date:  August 14, 2007




    Robert J. Conway
    Chief Executive Officer



                          CERTIFICATIONS

    I, Richard P. Conway, certify that:

    1.  I have reviewed this report on Form 10-Q for the quarter ended
    June 30, 2007 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 cover-
    ed 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 officers and I are responsible for
    establishing and maintaining disclosure controls and procedures (as defined
    in Exchange Act Rules 13a-15e and 15d-15e) for the registrant and have:

         a)  designed such disclosure controls and procedures, or caused such
         disclosure controls and procedures to be designed under our super-
         vision, 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
         annual 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; and

         c)  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 our annual report) that has materially affected, or is
         reasonably likely to materially affect, the registrant's internal
         control over financial reporting; and

    5.  The registrant's other certifying officers and I have disclosed, based
    on our most recent evaluation of internal control over financial reporting,
    to the registrant's auditors and general partners (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 affect the registrant's ability to record, pro-
         cess, 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 in-
         ternal controls over financial reporting.


    Date:  August 14, 2007




    Richard P. Conway
    Vice President



                       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 Quarterly Report of DSI Realty Income Fund X (the
"Partnership") on Form 10-Q for the period ending June 30, 2007 as filed
with the Securities and Exchange Commission on the date hereof (the "Report"),
I, Robert J. Conway, 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.



                                    Robert J. Conway
                                    Chief Executive Officer
                                    August 14, 2007






                       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 Quarterly Report of DSI Realty Income Fund X (the
"Partnership") on Form 10-Q for the period ending June 30, 2007 as filed
with the Securities and Exchange Commission on the date hereof (the "Report"),
I, Richard P. Conway, Vice President of the Corporate General Partner, 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.



                                    Richard P. Conway
                                    Vice President
                                    August 14, 2007