FORM 10-K 
                    SECURITIES AND EXCHANGE COMMISSION 
                         Washington, D.C. 20549 
(Mark One) 
 [X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES 
 EXCHANGE ACT OF 1934 [FEE REQUIRED] FOR THE FISCAL YEAR ENDED
 DECEMBER 31, 1996
                                   OR 
 
 [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES 
 EXCHANGE ACT OF 1934 [NO FEE REQUIRED] 
 
 For the transition period from______to______ 
 
Commission File Number     0-18528 
 
     INCOME GROWTH PARTNERS, LTD. X, A CALIFORNIA LIMITED PARTNERSHIP
         (Exact name of Registrant as specified in its charter)  
 
          CALIFORNIA                              33-0294177 
 (State or other jurisdiction of                 (I.R.S. Employer 
 incorporation or organization)                   Identification No.) 
 
    11300 Sorrento Valley Road, Suite 108, San Diego, California 92121 
           (Address of principal executive offices) (Zip Code) 
 
                            (619) 457-2750 
         (Registrant's telephone number, including area code) 

Securities registered pursuant to Section 12(b) of the Act: None

        Securities registered pursuant to Section 12(g) of the Act:
                       LIMITED PARTNERSHIP INTERESTS
                             (Title of Class)

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 
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-K 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] 

APPLICABLE ONLY TO REGISTRANTS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING 
THE PRECEDING FIVE YEARS:  

Indicate by check mark whether the Registrant has filed all documents and 
reports required to be filed by Section 12, 13 or 15(d) of the Securities 
Exchange Act of 1934 subsequent to the distribution of securities under a 
plan confirmed by a court.  Yes [X]  No [ ]     

DOCUMENTS INCORPORATED BY REFERENCE:

Prospectus dated January 3, 1991, incorporated by reference as Exhibit 28.1 
from the Partnership's Annual Report on Form 10-K for the Fiscal Year ended 
December 31, 1992 (incorporated into Parts I-III herein).

Letter regarding resignation of a General Partner, incorporated by 
reference from the Partnership's Annual Report on Form 10-K for the Fiscal 
Year ended December 31, 1993 (incorporated into Part III herein).

Exhibit 2.2 from the Partnership's Quarterly Report on Form 10-Q for the 
third quarter ended September 30, 1994 (incorporated into Parts I-III 
herein) containing the following documents:

   Second Amended Disclosure Statement to Debtor's Second Amended Plan of
   Reorganization, As Revised (with Second Amended Plan of Reorganization
   attached as Exhibit 1) filed with the Bankruptcy Court on October 25,
   1994;

   Order Approving Second Amended Disclosure Statement to Debtor's Second
   Amended Plan of Reorganization, Approving Ballots and Fixing Dates for
   Filing Acceptances or Rejections of Plan and for Confirmation Hearing,
   Combined with Notice Thereof; 

   Equity Interest Holder Ballot for Accepting or Rejecting Debtor's Second
   Amended Plan of Reorganization;

   Offering Memorandum for Income Growth Partners, Ltd. X Class A Units
   dated October 27, 1994 (with Amended and Restated Agreement of Limited
   Partnership attached as Exhibit B). 

Articles of Incorporation of IGP X Mission Park, Inc., incorporated by 
reference as Exhibit 3.1 from the Partnership's Current Report on Form 8-K 
dated December 27, 1995 (incorporated into Part III herein).

Agreement of Limited Partnership of IGP X Mission Park Associates, L.P., A 
California Limited Partnership, incorporated by reference as Exhibit 4.3 
from the Partnership's Current Report on Form 8-K dated December 27, 1995 
(incorporated into Part III herein).

                                  PART I
Item 1.  Business

The registrant is engaged in the business of acquiring and operating 
parcels of income-producing, multi-family, residential real property.
Information regarding the general development of the business of Income 
Growth Partners, Ltd. X, a California Limited Partnership (the "Limited 
Partnership") is hereby incorporated herein by this reference from pages 
20-31 (under the captions "Partnership Investment Objectives and Policies" 
and "Real Estate Property Investments") of the Limited Partnership's 
Prospectus dated January 3, 1991 (the "Prospectus"), incorporated herein by 
reference as Exhibit 28.1 from the Limited Partnership's Annual Report on 
Form 10-K for the Fiscal Year ended December 31, 1992; and from pages 15-17 
of the Limited Partnership's Offering Memorandum for Class A Units dated 
October 27, 1994 from Exhibit 2.2 of the Limited Partnership's Quarterly 
Report on Form 10-Q for the third quarter ended September 30, 1994, as 
supplemented by the following:

(a) Current Principal Balances of Loans Encumbering Properties

        Property                          Balance as of December 31, 1996

Shadowridge Meadows Apartments                      $ 9,670,505
Mission Park Apartments                             $10,118,364

As previously reported, on January 26, 1994 the Limited Partnership filed a 
voluntary petition (the "Chapter 11 filing") in the United States 
Bankruptcy Court for the Southern District of California (the "Bankruptcy 
Court") seeking to reorganize under Chapter 11 of Title 11 of the United 
States Code (the "Bankruptcy Code").  Throughout 1994 and until May 2, 1995 
the Limited Partnership operated as a debtor-in-possession under the 
supervision of the Bankruptcy Court.

During 1995 the Limited Partnership raised approximately $2,025,000 in 
additional capital from existing investors in the form of Class A Units to 
satisfy its court confirmed Plan of Reorganization ("Plan").  The offering 
was closed effective June 30, 1995.  The Class A Units were offered 
pursuant to exemptions from the registration requirements of the Securities 
Act of 1933 and applicable states' securities laws.  On October 27, 1994 
the Limited Partnership released an Offering Memorandum for the Class A 
Units which contained an Amended and Restated Agreement of Limited 
Partnership ("Partnership Agreement").  A copy of the Disclosure Statement 
and Offering Memorandum are incorporated herein by this reference from 
Exhibit 2.2 of the Registrant's Quarterly Report on Form 10-Q for the 
quarter ended September 30, 1994.

The Limited Partnership emerged from bankruptcy effective May 2, 1995 and 
paid its creditors in accordance with the Plan.  As part of the Limited 
Partnership's Plan of Reorganization the Limited Partnership cured and 
reinstated the loans on the Mission Park and Shadowridge Meadows 
properties, but was unable to retain ownership of Margarita Summit.

In December 1995 the Limited Partnership refinanced its Mission Park 
property to take advantage of an opportunity to pay off the existing $12.3 
million loan on the property for the discounted amount of $10.2 million, 
pursuant to a Loan Pay-off Agreement with the existing lender.  This 
effectively created an additional $2 million in equity in the property, and 
lowered the monthly debt service payments on the property by approximately 
$20,000 to approximately $73,000 per month.  With this new financing, the 
property generates a positive cash flow, and is in a much better position 
to meet its ongoing financial obligations. 

In order to complete the refinancing, the partnership had to transfer title 
of the property to a new transparent subpartnership called IGP X Mission 
Park Associates, L.P., a California limited partnership (the "Subsidiary") 
pursuant to Sections 5.1.2 and 5.1.3 of the registrant's Amended and 
Restated Agreement of Limited Partnership.  The sole limited partner of the 
Subsidiary is the registrant, Income Growth Partners, Ltd. X.  Its general 
partners are Income Growth Management, Inc., a California corporation (also 
the General Partner of Income Growth Partners, Ltd. X) and a new 
corporation, IGP X Mission Park, Inc., a California corporation.  The 
Subsidiary is transparent to Income Growth Partners, Ltd. X, because as the 
sole limited partner of the Subsidiary, Income Growth Partners, Ltd. X 
receives 99% of all net income and losses generated by the it.  Furthermore 
the remaining 1% of net income and loss is allocated to the General 
Partner, IGP X Mission Park, Inc., of which Income Growth Partners, Ltd. X 
is the sole shareholder.

As discussed in the Registrant's Form 8-K dated December 27, 1995, 
incorporated herein by this reference, the newly formed Subsidiary is 
separate and distinct from the Limited Partnership, having separate assets, 
liabilities, and business operations.  The Limited Partnership and 
Subsidiary are collectively referred to as the "Partnership."

During 1996 the Partnership generated improved earnings due to the 
reorganization and refinancing of its debt, a general recovery in the 
apartment rental market, and continued low interest rates. 

(b) Operating Information for Partnership Properties

                      Average Effective Annual Rent         Average Annual
Fiscal Year             Per Occupied Square Foot*           Occupancy Rate*
___________           _____________________________         ______________

                      SHADOWRIDGE MEADOWS APARTMENTS

1992                             $8.40                            90%
1993                             $7.94                            91%
1994                             $8.04                            91%
1995                             $8.08                            94%
1996                             $8.30                            95%

                         MISSION PARK APARTMENTS

1992                             $9.24                            95%
1993                             $9.48                            94%
1994                             $9.04                            93%
1995                             $9.10                            93%
1996                             $9.59                            97%


* "Average Effective Annual Rent" is calculated by dividing actual rental 
revenues by average number of occupied square feet of rentable space.  
Average number of occupied square feet is calculated by multiplying total 
rentable square feet by the average annual occupancy rate.  "Average Annual 
Occupancy Rate" reflects the average for the year of all average monthly 
occupancies.  

Management believes the rental rates are competitive with the market areas.

(c) Market Area Occupancy Rates - Based on market surveys completed by the 
on-site staff of the properties, the average occupancy rates of residential 
rental properties in the respective market areas in which the Partnership's 
properties are located were as follows, as of the dates indicated:

                                           MARKET AREA OCCUPANCY RATE
PROPERTY            MARKET AREA       DECEMBER 31, 1995  DECEMBER 31, 1996
________            ___________       _________________  _________________

Shadowridge         Vista, California         94%                97%
Meadows Apartments 

Mission Park        San Marcos,               93%                97%
Apartments          California

(d) Employees of the Partnership - The Partnership has no full-time 
employees.  Employees of corporations affiliated with the general partners, 
however, perform certain administrative and other services on behalf of the 
Partnership.

Item 2.  Properties

As of the date hereof, the Partnership owns the properties referred to in 
Item 1 above.  The information regarding such properties set forth in Item 
1 is incorporated herein by this reference.

Item 3.  Legal Proceedings

There are no pending legal proceedings which may have a material adverse 
effect on the Partnership.  However, the Partnership is involved in small 
claims court proceedings against certain present or former tenants of its 
apartment complexes with regard to landlord-tenant matters, all of which 
are considered to be in the ordinary course of its business.

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

There were no matters submitted to a vote of the holders of Limited 
Partnership Interests, through solicitation of proxies or otherwise, during  
1996.

                                  PART II

Item 5.  Market for Registrant's Units and Related Security Holder Matters

(a) Market Information

As of December 31, 1996 the outstanding securities of the Partnership were 
the Original Units and Class A Units held by the Limited Partners.  The 
Partnership's Amended and Restated Agreement of Limited Partnership 
substantially restricts transfers of all units and no public trading market 
for the units exists or is intended or expected to develop.

(b) Holders

As of December 31, 1996, the Partnership's 18,826.5 outstanding Original 
Units and 8,100 Class A Units were held by an aggregate of 2,082 Limited 
Partners.

(c) Dividends

As a limited partnership, the Partnership does not pay dividends, nor has 
the Partnership made any distributions to the Limited Partners for the 
fiscal year covered by this report or for any prior fiscal year.

The general partners anticipate that Partnership operations may generate 
sufficient cash to enable the Partnership to make distributions to the 
partners at some time during the life of the Partnership, but such 
distributions cannot be assured at this time.  Since the Partnership has 
issued approximately 8,100 preferred Class A Units, if any cash becomes 
available for distributions, these distributions would first be allocated 
to paying the priority return on the Class A Units.  The ability of the 
Partnership to make any distributions is largely dependent on future 
income, expenses, debt service, and operating reserves.  The Partnership is 
currently rebuilding its operating reserve accounts with any positive cash 
flow from operations in anticipation of future costs associated with 
refinancing or selling the Shadowridge Meadows Apartments in 1998.  

Item 6.  Selected Financial Data 
 
The following selected financial data should be read in conjunction with 
the Financial Statements and the related Notes described in Item 8 herein: 

<TABLE>

                 Income Growth Partners, Ltd. X and Subsidiary (A California Limited Partnership)

<CAPTION>
                                        1996            1995            1994            1993            1992    
                                    ____________    ____________    ____________    ____________    ____________
<S>                                 <C>             <C>             <C>             <C>             <C>         
Total revenues                      $ 3,576,981     $ 3,896,384     $ 4,344,717     $ 4,418,407     $ 4,393,944 
Extraordinary gain on forgiveness
  of debt                                    -        4,446,019              -               -               -  
Net income (loss)                      (486,528)      3,757,729      (5,322,740)     (2,550,654)     (2,526,354)
Total assets                         21,476,918      22,153,868      28,945,057      33,954,409      35,272,654 
Long-term obligations                19,788,869      19,966,935      29,426,708      29,678,456      29,991,066 
Net income (loss) per limited
  partnership unit before
  extraordinary gain                     (18.06)         (28.48)        (282.73)        (135.49)        (134.13)
Net income (loss) per limited
  partnership unit after
  extraordinary gain                     (18.06)         155.53         (282.73)        (135.49)        (134.13)

<FN>
To date there have been no cash distributions to partners.
</TABLE>

Item 7.  Management's Discussion and Analysis of Financial Condition and
         Results of Operation

The following Management's Discussion and Analysis of Financial Condition 
and Results of Operation should be read in conjunction with the Financial 
Statements and Notes thereto filed herewith.  See the discussion in Item 1, 
subsection (a) regarding the bankruptcy proceedings and refinancing of the 
Mission Park Property.  The information set forth in Item 1 is incorporated 
herein by this reference. 

Liquidity and Capital Resources

Historically, the Limited Partnership was dependent upon proceeds from the 
sale of Original Units to meet its obligations, including debt service 
requirements.  Since 1992 the Limited Partnership's primary source of 
liquidity has been from cash generated from operations.  Due to the $2 
million in additional capital that was raised in 1995, the $476,000 debt 
paydown on Shadowridge meadows, and the $2 million debt reduction resulting 
from the refinancing of Mission Park, the Partnership was able to generate 
sufficient cash flow to cover its expenses and rebuild cash reserves during 
1996. 

Although the Partnership successfully refinanced one of its properties at a 
fixed annual interest rate of 7.76%, it remains sensitive to interest rates 
because the Shadowridge Meadows property remains highly leveraged.  The 
interest rate on the Shadowridge Meadows mortgage adjusts monthly with the 
11th District Cost of Funds Index.  Between May 1994 and March 1996, 
increases in the 11th District Cost of Funds Index totaling 1.192% have 
been announced.  If the 11th District Cost of Funds index continues to 
increase more rapidly than projected, and the Partnership is unable to 
raise rents at Shadowridge Meadows to cover the increased debt service 
payments, the Partnership may have to fund shortfalls from reserves.  
Furthermore the existing loan on Shadowridge Meadows is currently scheduled 
to expire in July 1998.  If the real estate and financing markets have not 
improved sufficiently for the Partnership to refinance this property by 
that time, the Partnership may have to restructure the existing loan, file 
another bankruptcy petition, sell the property, or risk losing the property 
to foreclosure.

The Partnership changed its method of reporting cash flows from the direct 
method to the indirect method in 1996.  Prior period amounts have been 
reclassified to conform with the current year presentation.  Net cash 
provided by operating activities in 1996 was $359,996 compared to net cash 
(used) provided by operating activities of ($1,353,545) and $314,163 in 
1995 and 1994 respectively.  The principal reason for the difference 
between net cash provided by operating activities in 1996 and net cash used 
by operating activities in 1995 was the cash used to fund the Partnership's 
Plan of Reorganization, and increased income due to a recovery in the 
rental market which was offset by decreased revenue and expenses resulting 
from the foreclosure of Margarita Summit in 1995.  The principal reason for 
the difference between net cash used by operating activities in 1995 and 
net cash provided by operating activities in 1994 was primarily due to the 
cash used to fund the Partnership's Plan of Reorganization and the 
reduction in revenues resulting from the foreclosure of Margarita Summit in 
1995.  

Mortgage indebtedness during 1996 remained high, despite the Partnership's 
success at curing and reinstating the loans, disqualifying penalty interest 
and fees, making principal reduction payments, and obtaining debt 
forgiveness from refinancing.  This mortgage indebtedness may make it 
difficult for the properties to service their debt through Partnership 
operations.
 
In the event that one or more of the properties is unable to support its 
debt service and the Partnership is unable to cover operational shortfalls 
from reserves, the Partnership may have to take one or more alternative 
courses of action.  The general partners would then determine, based on 
their analysis of relevant economic conditions and the status of the 
properties, a course of action intended to be consistent with the best 
interests of the Partnership.  Possible courses of action might include, 
the sacrifice of one or more of the properties to reduce negative cash 
flow, the sale or refinancing of one or more of the properties, the entry 
into one or more joint venture partnerships with other entities, or the 
filing of another bankruptcy petition. 

Results of Operations 

1996 and 1995

As of December 31, 1996, the Shadowridge Meadows Apartments and Mission 
Park Apartments reflected occupancy rates of 99 percent and 96 percent 
respectively.  The Partnership's properties continued to stabilize during 
1996.  Although the loss of Margarita Summit in 1995 has resulted in a 
decrease in both Total Revenues and Total Expenses, the partnership was 
able to raise additional capital, and refinance, restructure, and pay down 
debt as a result of the Chapter 11 reorganization completed in 1995.  This 
has allowed the Mission Park and Shadowridge Meadows Properties to generate 
a positive cash flow during 1996.  Shadowridge Meadows, however, remains 
sensitive to interest rates and management estimates that the Partnership 
may experience operating losses from Shadowridge Meadows in the future 
unless the mortgage indebtedness balance (and related interest expense 
burden) is permanently reduced and/or restructured. 

Since the properties remain highly leveraged, earnings from operations are  
sensitive to changes in debt service.  Although the Partnership was able to 
refinance the Mission Park property with fixed rate financing, the debt 
service on the Shadowridge Meadows property continues to vary with changes 
in interest rates.  However, earnings are also sensitive to changes in 
rental income resulting from inflation or other market factors.  Generally, 
increasing interest rates indicate impending inflation, so any decreases in 
earnings resulting from higher interest rates may be partially offset by 
increased rental income.  
 
Operating revenues for the year ended December 31, 1996 decreased by 
$319,403 compared to the year ended December 31, 1995 primarily due to the 
loss of revenues generated by Margarita Summit, offset by increased 
revenues from the Mission Park and Shadowridge Meadows properties resulting 
from a recovery in the rental market.  Operating expenses for the year 
ended December 31, 1996 decreased by $347,351 compared to the year ended 
December 31, 1995 primarily due to the elimination of operating costs for 
the Margarita Summit property.  Depreciation and amortization for the year 
ended December 31, 1996 decreased by $25,773 compared to the year ended 
December 31, 1995 primarily due to the loss of the Margarita Summit 
property in 1995.  Interest expense decreased $148,041 primarily due to the 
loss of Margarita Summit, and the reduced loan balances resulting from the 
bankruptcy.

1995 and 1994

As of December 31, 1995, the Shadowridge Meadows Apartments and Mission 
Park Apartments reflected occupancy rates of 96 percent and 92 percent 
respectively.  The Partnership continued to stabilize its properties in 
1995, although it lost the Margarita Summit property and may experience 
negative cash flows from its Shadowridge Meadows property in the future due 
to interest rate fluctuations.  In the past, the Partnership experienced a 
net loss from operations primarily due to the high degree of debt service 
discussed previously.  Although the Mission Park property has stabilized, 
management estimates that the Partnership may experience operating losses 
from Shadowridge Meadows in the future unless the mortgage indebtedness 
balance (and related interest expense burden) is permanently reduced and/or 
restructured. 

Operating revenues for the year ended December 31, 1995 decreased by  
$448,333 compared to the year ended December 31, 1994 primarily due to the 
loss of revenues generated by the Margarita Summit property in 1995.  
Depreciation and amortization also decreased by $337,786 in 1995 due to the 
loss of Margarita Summit.  

Interest expense decreased approximately $468,688 primarily due to the loss 
of Margarita Summit, and the reduced loan balances resulting from the 
bankruptcy.

During 1995 the Partnership recorded an extraordinary gain on forgiveness 
of debt totaling $4,446,019.  The total gain was comprised of the reversal 
of $1,433,394 of previously accrued interest that was disqualified by the 
Plan, $999,000 resulting from the forgiveness of debt related to the 
Margarita Summit foreclosure, and $2,013,625 forgiveness of debt unrelated 
to the reorganization, due to a mortgage obligation forgiven by the 
previous lender on the Mission Park property.

Item 8.  Financial Statements and Supplementary Data 
 
               INCOME GROWTH PARTNERS, LTD. X AND SUBSIDIARY
                    (A California Limited Partnership)


                    REPORT OF INDEPENDENT ACCOUNTANTS



Income Growth Partners, Ltd. X,
    a California limited partnership


We have audited the consolidated financial statements and the financial 
statement schedule of Income Growth Partners, Ltd. X, a California limited 
partnership, and subsidiary (collectively, the "Partnership") listed in 
Item 14(a) of this Form 10-K.  These financial statements and financial 
statement schedule are the responsibility of the general partners and the 
Partnership's management.  Our responsibility is to express an opinion on 
these financial statements and financial statement schedule based on our 
audits.

We conducted our audits in accordance with generally accepted auditing 
standards.  Those standards require that we plan and perform the audit to 
obtain reasonable assurance about whether the financial statements are free 
of material misstatement.  An audit includes examining, on a test basis, 
evidence supporting the amounts and disclosures in the financial 
statements.  An audit also includes 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, the financial statements referred to above present fairly, 
in all material respects, the consolidated financial position of Income 
Growth Partners, Ltd. X  and subsidiary as of December 31, 1996 and 1995 
and the results of their operations and cash flows for each of the three 
years in the period ended December 31, 1996, in conformity with generally 
accepted accounting principles.  In addition, in our opinion the financial 
statement schedule referred to above, when considered in relation to the 
basic financial statements taken as a whole, presents fairly, in all 
material respects, the information required to be included therein.

                                        /s/Coopers & Lybrand L.L.P.





San Diego, California
February 4, 1997

<PAGE>
<TABLE> 
               INCOME GROWTH PARTNERS, LTD. X AND SUBSIDIARY
                    (A California Limited Partnership) 

                        CONSOLIDATED BALANCE SHEETS 
                        December 31, 1996 and 1995
<CAPTION>
                                                     1996         1995 
                                                  ___________  ___________  
<S>                                               <C>          <C> 
ASSETS 
Rental properties: 
  Land                                            $ 7,778,365  $ 7,778,365 
  Buildings and improvements                       23,455,047   23,410,664 
                                                  ___________  ___________ 
                                                   31,233,412   31,189,029 
  Less accumulated depreciation and impairments   (10,545,531)  (9,735,490) 
                                                  ___________  ___________ 
                                                   20,687,881   21,453,539 

Cash and cash equivalents                             244,582      153,735 
Prepaid expenses and other assets, net of
 accumulated amortization of $61,434 and
 $33,891, respectively                                544,455      546,594 
                                                  ___________  ___________ 
                                                  $21,476,918  $22,153,868 
                                                  ===========  =========== 
LIABILITIES AND PARTNERS' CAPITAL          
Liabilities:
  Accounts payable and accrued liabilities        $    81,473  $   131,169 
  Accrued interest payable                            123,392       58,506
  Security deposits                                   184,355      165,201
  Mortgage loans payable                           19,788,869   19,966,935
  Loan payable to affiliate                            55,300      102,000
                                                  ___________  ___________ 
                                                   20,233,389   20,423,811

Commitments  

Partners' capital                                   1,253,529    1,740,057
Note receivable from general partner                  (10,000)     (10,000) 
                                                  ___________  ___________ 
                                                  $21,476,918  $22,153,868 
                                                  ===========  =========== 
<FN>
The accompanying notes are an integral part of the financial statements. 
</TABLE>
<PAGE>
<TABLE> 
                                  INCOME GROWTH PARTNERS, LTD. X AND SUBSIDIARY 
                                       (A California Limited Partnership)

                                      CONSOLIDATED STATEMENTS OF OPERATIONS
                              For the Years Ended December 31, 1996, 1995 and 1994
<CAPTION>
                                                         1996           1995           1994
                                                    _____________  _____________  _____________
<S>                                                 <C>            <C>            <C>
Revenues:
  Rents                                                $3,429,751     $3,663,206     $4,130,693
  Interest                                                  6,887         31,714          2,843
  Other                                                   140,343        201,464        211,181
                                                    _____________  _____________  _____________
      Total revenues                                    3,576,981      3,896,384      4,344,717
                                                    _____________  _____________  _____________
Expenses:
  Operating expenses                                    1,726,424      2,073,775      2,195,909
  Depreciation and amortization                           837,763        863,536      1,201,322
  Interest and penalties                                1,499,322      1,647,363      2,116,051
  Write down of land and building                              -              -       3,900,000
                                                    _____________  _____________  _____________
      Total expenses                                    4,063,509      4,584,674      9,413,282
                                                    _____________  _____________  _____________
Loss before reorganization item                          (486,528)      (688,290)    (5,068,565)

Reorganization item, professional fees                         -              -         254,175
                                                    _____________  _____________  _____________

Loss before extraordinary item                           (486,528)      (688,290)    (5,322,740)

Extraordinary item:
  Gain on forgiveness of debt                                  -       4,446,019             - 
                                                    _____________  _____________  _____________
Net income (loss)                                      $ (486,528)    $3,757,729    $(5,322,740)
                                                    =============  =============  =============

Per limited partnership unit data:
  Loss before extraordinary gain                          $(18.06)       $(28.48)      $(282.73)
  Extraordinary gain                                      $    -         $184.01       $     - 
                                                    _____________  _____________  _____________
  Net income (loss)                                       $(18.06)       $155.53       $(282.73)
                                                    =============  =============  =============
Weighted average limited partnership units                 26,926         24,161         18,826
                                                    =============  =============  =============
<FN>
The accompanying notes are an integral part of the financial statements.
</TABLE>
<PAGE>
<TABLE>
                    INCOME GROWTH PARTNERS, LTD. X AND SUBSIDIARY
                         (A California Limited Partnership)

               CONSOLIDATED STATEMENTS OF PARTNERS' CAPITAL (DEFICIT)
               For the Years Ended December 31, 1996, 1995, and 1994

<CAPTION>
                                                  Limited Partners
                                                  ________________
                                                                Class A 
                                    General       Original      Original
                                    Partner       Partners      Partners       Total    
                                  ____________  ____________  ____________  ____________
<S>                               <C>           <C>           <C>           <C>
Balance, December 31, 1993         $(2,190,353)   $3,540,680    $       -     $1,350,327

Net Loss                            (1,782,060)   (3,540,680)           -     (5,322,740)
                                  ____________  ____________  ____________  ____________

Balance, December 31, 1994          (3,972,413)           -             -     (3,972,413)

Net Income                           3,757,729            -             -      3,757,729

Issuance of 8,099 Class A 
partnership units, net of
issuance costs                              -             -      1,954,741     1,954,741
                                  ____________  ____________  ____________  ____________

Balance, December 31, 1995            (214,684)           -      1,954,741     1,740,057

Net Loss                               (72,979)           -       (413,549)     (486,528)
                                  ____________  ____________  ____________  ____________

Balance, December 31, 1996           $(287,663)   $       -     $1,541,192    $1,253,529 
                                  ============  ============  ============  ============
<FN>
The accompanying notes are an integral part of the financial statements. 
</TABLE>
<PAGE>
<TABLE>
                                INCOME GROWTH PARTNERS, LTD. X
                              (A California Limited Partnership)

                            CONSOLIDATED STATEMENTS OF CASH FLOWS
                     For the Years Ended December 31, 1996, 1995 and 1994

<CAPTION>
                                                               1996         1995         1994
                                                           ___________  ___________  ___________
<S>                                                        <C>          <C>          <C>
Cash flows from operating activities:
  Net income (loss)                                          $(486,528)  $3,757,729  $(5,322,740)
  Adjustments to reconcile net income to net cash provided
   (used) by operating activities:     
     Depreciation and amortization                             837,763      863,536    1,201,322 
     Write down of land and buildings                               -            -     3,900,000 
     Write off of refinancing deposit and deferred costs            -        67,805           - 
     Extraordinary gain on forgiveness of debt                      -    (4,446,019)          - 
     Increase in prepaid expenses and other assets             (25,584)    (284,979)     (29,555)
     Increase (decrease) in:
       Accounts payable and accrued liabilities                (49,695)  (1,327,449)     518,022
       Security deposits                                        19,154      (42,674)      (5,115)
       Accrued interest payable                                 64,886       58,506       52,229
                                                           ___________  ___________  ___________
        Net cash provided (used) by operating activities       359,996   (1,353,545)     314,163
                                                           ___________  ___________  ___________
Cash flows from investing activities:
  Capital expenditures                                         (44,383)     (98,273)          -  
                                                           ___________  ___________  ___________
        Net cash used in investing activities                  (44,383)     (98,273)          -   
                                                           ___________  ___________  ___________
Cash flows from financing activities:
  Sale of Partnership units                                         -     2,024,991           - 
  Payments of issuance costs                                        -       (70,250)          - 
  Principal payments under mortgage debt                      (178,066)    (512,856)    (251,748)
  Principal payments to affiliate                              (46,700)     (17,028)          - 
                                                           ___________  ___________  ___________
        Net cash provided (used) by financing activities      (224,766)   1,424,857     (251,748)
                                                           ___________  ___________  ___________
        Net increase (decrease) in cash and
         cash equivalents                                       90,847      (26,961)      62,415

Cash and cash equivalents at beginning of year                 153,735      180,696      118,281
                                                           ___________  ___________  ___________
        Cash and cash equivalents at end of year           $   244,582  $   153,735  $   180,696
                                                           ===========  ===========  ===========

Supplemental cash flows information:
  Cash paid for interest                                    $1,434,436   $1,588,857   $2,063,822
                                                           ===========  ===========  ===========
<FN>
The accompanying notes are an integral part of the financial statements.
</TABLE>



               INCOME GROWTH PARTNERS, LTD. X AND SUBSIDIARY
                    (A California Limited Partnership)

                 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

1.  Description of Business and Basis of Presentation:

Income Growth Partners, Ltd. X (a California limited partnership) (the 
"Limited Partnership") was formed in February 1988, to acquire, operate and 
hold for investment one or more parcels of income-producing, multi-family 
residential real property.  Currently, the Limited Partnership operates two 
separate apartment complexes in the Southern California area.

Income Growth Management, Inc. is the sole general partner.  The general 
partner has made no cash capital contributions to date.  As of December 31, 
1996, there were approximately 2,082 limited partners in the Partnership.

In January 1994, the Limited Partnership filed a voluntary petition for 
relief under Chapter 11 of the federal bankruptcy laws in the United States 
Bankruptcy Court for Southern District of California.  The statements of 
operations and statements of cash flows for the year ended December 31, 
1994 separately disclose expenses and cash transactions, respectively, 
related to the Bankruptcy.  

In October 1994, the Limited Partnership filed a Plan of Reorganization 
(the "Plan") that was confirmed by the Bankruptcy Court in March 1995.  In 
general, the Plan provided for resolution of all claims against the Limited 
Partnership as of January 26, 1994.  The Limited Partnership emerged from 
Chapter 11 effective in May 1995 having fully satisfied all claims in 
accordance with the Plan.

The Plan proposed that the Limited Partnership raise additional funds 
through an offering of Class A Units that have a preferred status over the 
Original Units.  The total proceeds from the offering which closed in June 
1995 were approximately $2 million (see Note 4).

Under the provisions of the Plan, the Limited Partnership was allowed to 
retain ownership of the Mission Park and Shadowridge Meadows properties.  
However, the Limited Partnership was unable to raise the required capital 
as of the effective date of the Plan, necessary to retain ownership of its 
third property, Margarita Summit (see Note 5).

The extraordinary gain on forgiveness of debt reflected in the accompanying 
consolidated statement of operations for the year ended December 31, 1995 
is summarized as follows:

    Discharge of debt due to reorganization
         according to the Plan                        $1,433,394
    Refinancing of Mission Park                        2,013,625
    Foreclosure of Margarita Summit                      999,000
                                                      __________

                                                      $4,446,019
                                                      ==========

During 1995, in exchange for a 99% interest in IGP X, Mission Park 
Associates, L.P. (the "Subsidiary"), a newly formed California limited 
partnership, the Limited Partnership contributed certain assets on a tax 
free basis including a parcel of real property and improvements known as 
Mission Park Apartments which were recorded at cost.  The newly formed 
Subsidiary is separate and distinct from the Limited Partnership, having 
separate assets, liabilities and business operations.  The Limited 
Partnership and Subsidiary are collectively referred to as the 
"Partnership."

2.  Summary of Significant Accounting Policies:

Principles of Consolidation

The consolidated financial statements include the accounts of the Limited 
Partnership and its subsidiary.  All significant intercompany balances and 
transactions have been eliminated.

Use of Estimates

The preparation of consolidated financial statements in conformity with 
generally accepted accounting principles requires management 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 consolidated financial statements and the reported amounts of 
revenues and expenses during the reporting period.  Actual results could 
differ from those estimates. 

Cash and Cash Equivalents

Cash and cash equivalents consist of cash and short-term investments with 
original maturities at the date of purchase of 90 days or less.  The 
carrying amount of cash equivalents approximates fair value of those 
instruments due to their short maturity.

Real Estate

Land, buildings and improvements are recorded at the lower of cost or net 
realizable value.  Buildings and improvements are depreciated using the 
straight-line method over the estimated useful lives of 7 to 27 years.

In the event that facts and circumstances indicate that the cost of a 
property may be impaired, an evaluation of recoverability would be 
performed.  If an evaluation is required, the estimated future undiscounted 
cash flows associated with the property would be compared to the property's 
carrying amount to determine if a write-down to fair value is required.

During the fourth quarter of 1994, the Partnership recorded a $3,900,000 
write down on its properties, based on independent appraisals of comparable 
market value.

Expenditures for maintenance and repairs are charged to expense as 
incurred.  Significant renovations are capitalized.  The cost and related 
accumulated depreciation of real estate are removed from the accounts upon 
disposition.  Gains and losses arising from the dispositions are reported 
as income or expense.

Deferred Loan Fees

Deferred loan fees are classified with prepaid expenses and other assets 
and represent expenses incurred in obtaining the Partnership's mortgage 
loans payable.  These fees are being amortized using the straight-line 
method which approximates the effective interest method over the terms of 
the related mortgage loans.

Revenue Recognition

Rental revenues are recognized at the beginning of each month based on the 
current occupancy of the apartments.  Amounts not collected by the end of 
the month are 100% reserved.  When such amounts are collected, the reserve 
is reduced by a corresponding amount.  Tenant leases are generally for a 
term of six months with an option to renew for an additional six months or 
to rent on a month-to-month basis.

Income Taxes

No provision has been made for federal or state income taxes on the 
operations of the Partnership.  Such taxes are imposed on the individual 
partners for their respective shares of Partnership income or loss.  The 
tax returns and amounts of allocable Partnership income or loss of the 
Partnership are subject to examination by federal and state taxing 
authorities.  If such examinations result in a change in the Partnership 
status, or in changes to allocable Partnership income or loss, the tax 
liability of the Partnership or of the partners could be changed 
accordingly.

Reclassifications

The Partnership changed its method of reporting cash flows from operating 
activities from the direct method to the indirect method in 1996.  Prior 
period amounts have been reclassified to conform with the current year 
presentation.

Certain prior year amounts have been reclassified to conform with the 
current year presentation.

3.  Supplemental Cash Flow Information:

Excluded from the consolidated statements of cash flows is the effect of 
certain noncash activities.  In 1995, the Partnership assumed a $102,000 
note payable to an affiliate for payment of loan origination costs 
associated with the refinancing of the Mission Park property.  The 
Partnership also incurred approximately $80,000, in 1995, of additional 
debt in connection with the cure and reinstatement of the mortgage loan 
related to the Shadowridge Meadows property.

In 1995, the Partnership realized an extraordinary gain of $999,000 as a 
result of foreclosure on the Margarita Summit property.  Such gain was the 
difference between the carrying value of the property and the related 
liability of approximately $6,274,000 and $7,273,000, respectively.  During 
1995, $1,433,000 of liabilities subject to compromise were discharged due 
to reorganization.  The Partnership realized an extraordinary gain of 
approximately $2,014,000, representing the forgiveness of debt as a result 
of refinancing its Mission Park property.

4.  Activities of the Partnership:

In October 1994, the original partnership agreement was amended, contingent 
upon the sale of 8,100 Class A partnership units which was successfully 
completed in June of 1995.  The amended partnership agreement provides that 
cash distributions from operations are to be determined at the discretion 
of the general partner.  After adequate working capital reserves have been 
met, cash distributions deemed appropriate by the general partner will be 
made as set forth, therein.

Pursuant to terms of the amended partnership agreement, net losses are 
allocated 85% to the limited partners and 15% to the general partner.  
Losses in excess of the limited partners' capital balances are allocated 
100% to the general partner.  Net income will be allocated 100% to the 
general partner until the aggregate net income allocated is equal to the 
aggregate net losses allocated to the general partner in all previous 
years.  The balance of net income after the initial allocation to the 
general partner, shall be allocated 85% to the limited partners and 15% to 
the general partner.

The Class A Units were offered first to existing limited partners, who had 
the right of first refusal to purchase as many of the new units as they 
wished subject to the maximum offering and the right of each existing 
limited partner to purchase at least the same number of Class A Units as 
Original Units they owned.  The cost of each Class A Unit was $250 or 25% 
of the initial cost of Original Units.  Each Class A Unit receives a 12% 
cumulative noncompounded annual return on the balance of actual funds 
invested in Class A Units.  In addition each Class A Unit receives a $500 
bonus to be paid from excess cash flow or from liquidation proceeds.  All 
Class A benefits have priority over and are paid prior to distributions on 
Original Units.  No distributions have been made to date.

The general partner or its affiliates manage and control the affairs of the 
Partnership and have general responsibility for supervising the 
Partnership's properties and operations.  The general partner and 
affiliates are compensated for these efforts as explained in Note 6.

5.  Mortgage Loans and Loan Payable to Affiliate:

At December 31, 1996 and 1995, mortgage loans and loan payable to affiliate 
consisted of the following:

                                                   1996          1995
                                               ____________  ____________
Mission Park - first trust deed dated 
December 27, 1995, collateralized by land 
and buildings and a personal guarantee of the
general partner, interest and principal of 
$73,144 payable monthly based on 7.76% 
annual interest rate, amortized over 30 
years, remaining principal and interest due 
January 2006                                    $10,118,364   $10,200,000

Shadowridge Meadows - first trust deed dated 
July 26, 1988, collateralized by land and 
buildings with interest only payments plus 
additional payments of $8,250 per month based 
on 11th District cost of funds, plus 2.75% 
until August 1997, thereafter these 
payments include principal and interest, and 
call for periodic increases in interest 
rates with remaining principal and interest 
due July 31, 1998                                 9,670,505     9,766,935
                                               ____________  ____________
                                                 19,788,869    19,966,935

Note payable to affiliate of general partner
- promissory note dated December 27, 1995,
with simple interest and principal payable
from time to time at the published prime 
rate, stated as 8.25% at December 31, 1996,
and due upon demand                                  55,300       102,000
                                               ____________  ____________
                                                $19,844,169   $20,068,935
                                               ============  ============

The carrying amounts of both fixed and variable rate debt instruments 
approximate their fair value at December 31, 1996.

Future minimum annual principal payments are summarized as follows:

    1997                                     $  249,107
    1998                                      9,676,236
    1999                                        111,960
    2000                                        120,964
    2001                                        130,692
    Thereafter                                9,555,210
                                            ___________ 
                                            $19,844,169
                                            ===========

6.  Related Party Transactions:

Following is a description of related party transactions for the three 
years ended December 31, 1996 that have not otherwise been disclosed:

Management Fees

The Partnership's properties are managed by an affiliate of the general 
partner who receives a management fee equal to 4% and 5% of the operating 
revenues generated by Shadowridge Meadows and Mission park, respectively.  
Management fees aggregated approximately $167,000, $175,000 and $182,000 in 
1996, 1995 and 1994, respectively.

Administrative Costs

The general partner is entitled to reimbursement of actual costs incurred 
in furnishing certain administrative services and facilities to the 
Partnership, including accounting, data processing, duplication, transfer 
agent expenses, and professional fees.  These reimbursements aggregated 
$68,600, $81,100 and $45,900 in 1996, 1995 and 1994, respectively.

Note Receivable from General Partner

At December 31, 1996 and 1995, a non-interest bearing note receivable of 
$10,000 was due from the general partner for their initial partnership 
capital contribution.

7.  Commitments:

Activities of General Partner

The general partner of the Partnership also serves as the general partner 
in several other real estate partnerships.  To the extent that operations 
of these partnerships require significant financial resources of the 
general partner or adversely affect the liquidity of the general partner, 
the general partner's ability to operate and/or manage the affairs of the 
Partnership could be impaired.  

8.  Concentration of Credit Risk:

The Partnership maintains cash accounts which may exceed FDIC insured 
levels at one financial institution.  All of the Partnership's cash 
equivalents are held in a U.S. Treasury Money Fund which invests in short-
term U.S. Treasury securities.  The Partnership has not experienced any 
losses to date on its cash or cash equivalents.

<PAGE>


<TABLE>
                                                                                                                    SCHEDULE III
                                         INCOME GROWTH PARTNERS, LTD. X AND SUBSIDIARY
                                               (A California Limited Partnership)

                                            REAL ESTATE AND ACCUMULATED DEPRECIATION
                                                        December 31, 1996
<CAPTION>

                                                                         Cost Capitalized              Gross Amount at Which
                                           Initial Costs             Subsequent to Acquisition       Carried at Close of Period
                                        ________________________  _________________________________  __________________________
                                                     Building &                         Carrying                   Building &  
      Description         Encumbrances     Land     Improvements    Improvements          Costs         Land      Improvements 
________________________  ____________  __________  ____________  __________________  _____________  __________  ______________
                                                                                                        (A)
<S>                       <C>           <C>         <C>           <C>                 <C>            <C>         <C>
As of December 31, 1996:
 184-unit apartment         $9,670,505  $3,294,260    $9,821,589  Building                  $49,401  $3,294,260      $9,885,616
 building located in                                              Paving/grading              9,552
 Vista, CA (Shadowridge                                           Computer equipment          5,074
 Meadows)


 264-unit apartment         10,118,364   4,484,105    13,490,802  Building                   54,773   4,484,105      13,569,441
 building located in                                              Paving/grading             18,162
 San Marcos, CA                                                   Office furniture/             630
 (Mission Park)                                                    fixture
                                                                  Computer equipment          5,074

 143-unit apartment                  0   1,600,242     9,072,986  Disposal of           (10,673,228)          0               0
 building located in                                               property due to
 Southern Riverside                                                foreclosure
 County, CA (Margarita
 Summit)                  ____________  __________  ____________                      _____________  __________  ______________
                           $19,788,869  $9,378,607   $32,385,377                       $(10,530,562) $7,778,365     $23,455,057
                          ============  ==========  ============                      =============  ==========  ==============

<FN>
(A) The aggregate cost for federal income tax purposes is the same as reported above.
(Schedule continued below)
</TABLE>
<PAGE>
<TABLE>
                                                                                                                    SCHEDULE III
                                                                                                          (Continued from above)
<CAPTION>

                               Gross Amount at Which
                             Carried at Close of Period
                          __________________________________
                                        Total                 Accumulated      Date of         Date
      Description         (Land and Building & Improvements)  Depreciation  Construction     Acquired        Depreciable Life    
________________________  __________________________________  ____________  _____________  _____________  _______________________
                                                                  (B)
<S>                       <C>                                 <C>           <C>            <C>            <C>
As of December 31, 1996:
 184-unit apartment                              $13,179,876    $4,444,888  January 1988   November 1988  27 years-building &
 building located in                                                                                      improvement; 7-10 years
 Vista, CA (Shadowridge                                                                                   landscape, furniture &
 Meadows)                                                                                                 equipment


 264-unit apartment                               18,053,546     5,056,045  May 1989       August 1989    Same
 building located in
 San Marcos, CA
 (Mission Park)


 143-unit apartment                                        0             0  February 1989  March 1990     Same
 building located in
 Southern Riverside
 County, CA (Margarita
 Summit)                  __________________________________  ____________
                                                 $31,233,422   $10,500,933
                          ==================================  ============

<FN>
(B) These amounts include write downs on Mission Park and Shadowridge Meadows of $1.2 million and $1.6 million respectively.
    See Note 2 to the financial statements.
</TABLE>

<PAGE>

Item 9.  Changes in and Disagreements with Accountants on Accounting and
         Financial Disclosure

None during the fiscal year ended December 31, 1996.

                                 PART III

Item 10.  Directors and Executive Officers of the Registrant

The Registrant is a California Limited Partnership.  On January 10, 1994, 
the Registrant received a letter of resignation from an Individual General 
Partner, Polly Van Every Maurer.  This letter stated that she was resigning 
as an Individual General Partner as of April 18, 1993.  A copy of this 
letter was attached to the Partnership's Annual Report on Form 10-K for the 
year ended December 31, 1993 as Exhibit 28.4.

According to Section 5.3.2(4) of the Registrant's Agreement of Limited 
Partnership, a General Partner is required to obtain the consent of a 
Majority-In-Interest of the Limited Partners prior to retiring.  Since such 
consent was not obtained, it would appear that this resignation may 
constitute a breach of the Agreement of Limited Partnership.  The remaining 
General Partner, Income Growth Management, Inc., is evaluating what course 
of action, if any, to take regarding this resignation.  

Sections 8.4 and 9.1 of the Registrant's Agreement of Limited Partnership 
provide that the withdrawal of a General Partner of the Registrant will 
cause the termination of the Registrant unless the remaining General 
Partner(s), if any, elect to continue the business of the Registrant.  On 
January 11, 1994, Income Growth Management, Inc. elected to continue the 
business of the Registrant as the sole remaining General Partner of the 
Registrant. 

Due to this resignation, the Limited Partnership no longer has any 
Individual General Partners.  Furthermore, the Subsidiary of the Limited 
Partnership also has only corporate general partners.  Since the Registrant 
is a limited partnership and the sole remaining general partner of the 
Limited Partnership is a corporation, there are no immediate directors or 
executive officers of the Registrant.  The following information pertains 
to the directors and executive officers of the corporate general partners 
of the Registrant and its Subsidiary.

Information regarding the management of the Partnership is hereby 
incorporated herein by this reference from pages 17-18 of the Offering 
Memorandum for Class A Units dated October 27, 1994 (under the caption 
"Management of the Partnership") from Exhibit 2.2 attached to the 
Partnership's Quarterly Report on Form 10-Q for the third quarter ended 
September 30, 1994.

Item 11.  Executive Compensation

Information regarding the compensation of the Partnership's general 
partners and its affiliates is hereby incorporated herein by this reference 
from pages 33-35 of the Prospectus (under the caption "Compensation of 
General Partners and Affiliates") and from the Partnership's Form 8-K dated 
December 27, 1995 including Exhibit 3.1 (Articles of Incorporation of IGP X 
Mission Park, Inc.) and Exhibit 4.3 (Agreement of Limited Partnership of 
IGP X Mission Park Associates, L.P., A California Limited Partnership) 
attached thereto.  Disclosures under Item 402 of Regulation S-K are not 
applicable as the Partnership has no C.E.O. nor any employees or officers 
who earn salary plus bonuses in excess of $100,000.

Item 12.  Securities Ownership of Certain Beneficial Owners and Management 
 
(a)  Security Ownership of Certain Beneficial Owners 

                Name and address of  Amount and nature of  
Title of Class  beneficial owner     beneficial ownership  Percent of Class
______________  ___________________  ____________________  ________________

Class A Units   John W. Baer                     609.0000              7.5%
                1091 Valley View Ct
                Los Altos, CA 94024

No other person or group is known by the Partnership to own beneficially 
more than 5 percent of the outstanding Original Units or Class A Units.

(b)  Security Ownership of Management 
 
None of the officers and directors of the Partnership's corporate general 
partners are the beneficial owners of any Original Units or Class A Units.

Item 13.  Certain Relationships and Related Transactions 

The Partnership is entitled to engage in various transactions involving its 
general partners and its affiliates as described in Sections 3.2.9 and 6 of 
the Partnership Agreement.  None of the agreements and arrangements, 
including those relating to compensation, between the Partnership and the 
general partners and its affiliates are the result of arm's-length 
negotiations.  The potential conflicts of interest inherent in such 
transactions are discussed on pages 41-42 of the Prospectus and on page 24 
of the Offering Memorandum for Class A Units dated October 27, 1994 (under 
the caption "Conflicts of Interest"), which discussions are hereby 
incorporated herein by this reference.  Also incorporated herein is the 
information included in Note 6 to the financial statements with regard to 
related-party transactions.

                                  PART IV
 
Item 14.  Exhibits, Financial Statement Schedules, and Reports on Form 8-K 
 
(a) (1)  Financial Statements 

  The following Financial Statements of the Partnership and related Notes
  to Financial Statements and Accountants' Report are filed herewith: 
 
    Report of Independent Accountants 
 
    Consolidated Balance Sheets as of December 31, 1996 and 1995 
 
    Consolidated Statements of Operations for the years ended December 31,
    1996, 1995, and 1994 
 
    Consolidated Statements of Partners' Capital (Deficit) for the years
    ended December 31, 1996, 1995, and 1994 
 
    Consolidated Statements of Cash Flows for the years ended December 31,
    1996, 1995, and 1994 
 
    Notes to Consolidated Financial Statements 
 
(a) (2)  Financial Statement Schedule 
 
  Schedule III  Real Estate and Accumulated Depreciation  

  All other schedules are either not required, or the information therein
  is included in the notes to the Audited Financial Statements.

(a) (3)  Exhibits 

  The Exhibit Index contained in this report lists the exhibits that are
  either filed as part of this report or incorporated herein by reference
  from a prior filing. 

(b)  Reports on Form 8-K 

  No reports on Form 8-K were filed during the last quarter of the fiscal
  year covered by this report

(c)  Exhibits  

  See Exhibit 27.6 "Financial Data Schedule" contained in this report.

(d)  Financial Statement Schedule 
 
  The Financial Statement Schedule listed in Item (a) (2) above is attached
  hereto.


                                 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.

Date:   March 28, 1997

                                 INCOME GROWTH PARTNERS, LTD. X,
                                 a California Limited Partnership

                                 By:  Income Growth Management, Inc.
                                      General Partner



                                      By:  /s/ David W. Maurer
                                           David W. Maurer, President


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

      Signatures               Title and Capacity               Date
_____________________          __________________           ______________



/s/ David W. Maurer                  (1) (2)                March 28, 1997
David W. Maurer



/s/ Timothy C. Maurer                (1) (3)                March 28, 1997
Timothy C. Maurer

_______________

(1)  Director of Income Growth Management, Inc., General Partner of the
     Registrant
(2)  Chief executive officer of the Registrant and of Income Growth 
     Management, Inc.
(3)  Chief financial officer and chief accounting officer of the Registrant 
     and of Income Growth Management, Inc.

                               EXHIBIT INDEX
 
Exhibit No.                      Description                       Location
___________ ______________________________________________________ ________


 2.2        Second Amended Disclosure Statement to Debtor's        *
            Second Amended Plan of Reorganization, As Revised
            (with Second Amended Plan of Reorganization 
            attached as Exhibit 1) filed with the Bankruptcy
            Court on October 25, 1994;

              Order Approving Second Amended Disclosure Statement
              to Debtor's Second Amended Plan of Reorganization,
              Approving Ballots and Fixing Dates for Filing 
              Acceptances or Rejections of Plan and for
              Confirmation Hearing, Combined with Notice Thereof;

              Equity Interest Holder Ballot for Accepting or
              Rejecting Debtor's Second Amended Plan of
              Reorganization;

              Offering Memorandum for Income Growth Partners,
              Ltd. X Class A Units dated October 27, 1994 (with
              Amended and Restated Agreement of Limited
              Partnership attached as Exhibit B). 

 3.1        Articles of Incorporation of IGP X Mission Park, Inc.  ** 

 4.2        Amended and Restated Agreement of Limited Partnership  ***

 4.3        Agreement of Limited Partnership of IGP X Mission Park **
            Associates, L.P., A California Limited Partnership

27.6        Financial Data Schedule                                Attached

28.1        Prospectus dated January 3, 1991                       ****

28.4        Letter regarding resignation of General Partner        *****
___________________________________

*     Incorporated by reference from the Partnership's Quarterly Report on
      Form 10-Q for the third quarter ended September 30, 1994 (Commission
      File Number 0-18528).

**    Incorporated by reference from the Partnership's Current Report on
      Form 8-K dated December 27, 1995 (Commission File Number 0-18528).

***   Included as Exhibit "B" to the Partnership's Offering Memorandum for
      Income Growth Partners, Ltd. X Class A Units dated October 27, 1994,
      included in Exhibit 2.2 incorporated by reference from the 
      Partnership's Quarterly Report on Form 10-Q for the  third quarter 
      ended September 30, 1994 (Commission File Number 0-18528).

****  Incorporated by reference from the Partnership's Annual Report on
      Form 10-K for the Fiscal Year ended December 31, 1992 (Commission
      File Number 0-18528).

***** Incorporated by reference from the Partnership's Annual Report on
      Form 10-K for the Fiscal Year ended December 31, 1993 (Commission
      File Number 0-18528).