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EXHIBIT 31.1

IEA Income Fund X, L.P.

CERTIFICATIONS
Rule 13a-14

I, Dennis J. Tietz, certify that:

1.     I have reviewed this quarterly report on Form 10-Q of IEA Income Fund
X, L.P. (the Registrant);

2.     Based on my knowledge, this quarterly report does not contain any
untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by this
quarterly report;

3.     Based on my knowledge, the financial statements, and other financial
information included in this quarterly 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 quarterly report;

4.     The other certifying officer of Cronos Capital Corp. (CCC), the
General Partner of the Registrant, and I are responsible for establishing and
maintaining disclosure controls and procedures (as defined in Exchange Act
Rules 13a-14 and 15d-14) for the Registrant and we have:



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



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| | (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



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| | (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 an annual report) that has materially affected, or
is reasonably likely to materially affect, the Registrants internal
control over financial reporting.

5.     CCCs other certifying officer and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to the
Registrants auditors and the Audit Committee of Registrants Board of
Directors (or persons performing the equivalent function):



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



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

Date: August 12, 2003

/s/ DENNIS J TIETZ
Dennis J Tietz
President of CCC
(Chief Executive Officer)