UNITED STATESSECURITIESAND EXCHANGE COMMISSIONWashington, D.C. 20549

**FORM10-Q**

[x]Quarterly Report Pursuant to Section 13 or 15 (d) of the Securitiesand Exchange Act of 1934

For the quarterly period ended March 31, 2011

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

Forthe transition period from ________________ to _______________

CommissionFile No.2-90168.

**DSIREALTY INCOME FUND VIII**

aCalifornia Limited Partnership

**
California

33-0050204

(State or other jurisdiction of incorporation or organization)

(I.R.S. Employer Identification No.)
**

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

(Addressof principal executive offices)

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

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

Yes[X] No [ ]

Indicate by check markwhether the registrant has submitted electronically and posted on itscorporate Web site, if any, every Interactive Date File required to besubmitted and posted pursuant to Rule 405 of Regulation S-T (Section232.405 of this chapter) during the preceding 12 months (or for suchshorter period that the registrant was required to submit and post suchfiles).

Yes[X] No [ ]

Indicateby check mark whether theregistrant isa large accelerated filer, an accelerated filer, a non-acceleratedfiler, or a smaller reporting company.

Largeaccelerated filer [ ] Accelerated filer [ ]  Non-acceleratedfiler [ ] Smaller reporting company [X]

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

Theissuer is a limited partnership. All 24,000 limited partnership unitsoriginally sold for $500.00 per unit. There is no trading market forthe limited partnership units.

Certainstatements contained in this discussion or elsewhere in this reportmay be deemed “forward-looking statements” within themeaning of the Private Securities Litigation Reform Act of 1995 andSection 27A of the Securities Act of 1933 and Section 21Eof the Securities Exchange Act of 1934. Words and phrases such as“expects”, “anticipates”,“intends”,“plans”, “believes”, “seeks”,“estimates”, “designed to achieve”,variations of such words and similar expressions are intended toidentify such forward-looking statements, which generally are nothistorical in nature. All statements that address operatingperformance, events or developments that we expect or anticipate willoccur in the future – including statements relating torent and occupancy growth, general conditions in the geographic areaswhere we operate – are forward-looking statements. Thesestatements are not guarantees of future performance and involvecertain risks, uncertainties and assumptions that are difficult topredict. 

Althoughwe believe the expectations reflected in any forward-lookingstatements are based on reasonable assumptions, we can give noassurance that our expectations will be attained and therefore,actual outcomes and results may differ materially from what isexpressed or forecasted in such forward-looking statements. Many ofthe factors that may affect outcomes and results are beyond ourability to control. 

**PART I – FINANCIAL INFORMATION**

**ITEM1. Financial Statements**

**DSIREALTY INCOME FUND VIII**(ACalifornia Real Estate Limited Partnership) 

| **BALANCE SHEETS (UNAUDITED)**                                                     |  | **March 31, 2011** |                 | **December 31,2010(Audited)** |
|------------------------------------------------------------------------------------|--|--------------------|-----------------|-------------------------------|
| **ASSETS:**                                                                        |  |                    |                 |                               |  |
| Cash & Equivalents                                                             |  |                    | $ 459,400       |                               | $ 560,140 |
| Property Net                                                                       |  |                    | 1,995,905       |                               | 1,997,662 |
| Investment in Joint Venture                                                        |  |                    | 200,833         |                               | 194,859 |
| Uncollected Rental Revenue                                                         |  |                    | 72,363          |                               | 79,231 |
| Prepaid Advertising                                                                |  |                    | 5,223           |                               | 3,281 |
| Other Assets                                                                       |  |                    | 49,883          |                               | 24,280 |
| **TOTAL**                                                                          |  |                    | **$ 2,783,607** |                               | **$ 2,859,453** |
|                                                                                    |  |                    |                 |                               |  |
| **LIABILITIES AND PARTNERS' EQUITY**                                               |  |                    |                 |                               |
| **LIABILITIES:**                                                                   |  |                    |                 |                               |  |
| Distribution due to Partners                                                       |  |                    | $ 242,424       |                               | $ 242,424 |
| Incentive Management FeeLiability                                                  |  |                    | 0               |                               | 0 |
| Property Management FeeLiability                                                   |  |                    | 7,320           |                               | 7,486 |
| Deferred Income                                                                    |  |                    | 39,619          |                               | 37,991 |
| Accrued Expenses                                                                   |  |                    | 36,925          |                               | 26,236 |
| Other Liabilities                                                                  |  |                    | 2,627           |                               | 17,774 |
| **Total Liabilities**                                                              |  |                    | $ 328,915       |                               | $ 331,911 |
|                                                                                    |  |                    |                 |                               |  |
| **PARTNERS' EQUITY:**                                                              |  |                    |                 |                               |  |
| General Partners                                                                   |  |                    | (80,020)        |                               | (79,292) |
| Limited Partners                                                                   |  |                    | 2,534,712       |                               | 2,606,834 |
| **Total Partners' Equity**                                                         |  |                    | $ 2,454,692     |                               | $ 2,527,542 |
| **TOTAL**                                                                          |  |                    | **$ 2,783,607** |                               | **$ 2,859,453** |
| The accompanying notes are anintegral part of these Unaudited Financial Statements |  |                    |

**DSI REALTY INCOME FUNDVIII**(ACalifornia Real Estate Limited Partnership) 

| **STATEMENTS OF INCOME(UNAUDITED)**                                               |        |           |
|-----------------------------------------------------------------------------------|--------|-----------|
|                                                                                   |   |           | **Three monthsended** |  | **Three monthsended** |
|                                                                                   |        |           | **March 31, 2011** |  | **March 31, 2010** |
| **REVENUES:**                                                                     |        |           |  |  |  |
| Self-storage rental income                                                        |        |           | $ 420,494 |  | $ 420,334 |
| Ancillary operating revenue                                                       |        |           | 35,418 |  | 32,992 |
| Interest and other income                                                         |        |           | 56 |  | 82 |
| **TOTAL**                                                                         |        |           | $ 455,968 |  | $ 453,408 |
| **EXPENSES:**                                                                     |        |           |  |  |  |
| Depreciation                                                                      |        |           | 1,757 |  | 3,422 |
| Operating                                                                         |        |           | 166,023 |  | 151,168 |
| General and administrative                                                        |        |           | 98,555 |  | 97,074 |
| General partners' incentivemanagement fee                                         |        |           | 14,253 |  | 24,018 |
| Property management fee                                                           |        |           | 22,880 |  | 22,198 |
| **TOTAL**                                                                         |        |           | **$ 303,468** |  | **$ 297,880** |
|                                                                                   |        |           |  |  |  |
| **INCOME BEFORE EQUITY IN INCOME OF REALESTATE JOINT VENTURE**                    |        | $ 152,500 |  | $ 155,528 |
| **EQUITY IN INCOME OF REAL ESTATE JOINTVENTURE**                                  |        |           | 17,074 |  | 19,004 |
| **NET INCOME**                                                                    |        |           | **$ 169,574** |  | **$ 174,532** |
| **AGGREGATE INCOME ALLOCATED TO:**                                                |        |           |  |  |
| General partners                                                                  |        |           | 1,696 |  | 1,745 |
| Limited partners                                                                  |        |           | 167,878 |  | 172,787 |
| **TOTAL**                                                                         |        |           | $ 169,574 |  | $ 174,532 |
|                                                                                   |        |           |  |  |  |
| Weighted average limitedpartnership units outstanding                             |        | 24,000    |  | 24,000 |
| NET INCOME PER LIMITEDPARTNERSHIP UNIT                                            |        |           | $ 6.99 |  | $ 7.20 |
| Theaccompanying notes are an integral part of these Unaudited FinancialStatements |        |           |

**DSI REALTY INCOME FUNDVIII**(ACalifornia Real Estate Limited Partnership) 

| **STATEMENTS OF CHANGES INPARTNERS' EQUITY (DEFICIT) (UNAUDITED)**                |                     |  |
|-----------------------------------------------------------------------------------|---------------------|--|
|                                                                                   | **GeneralPartners** |  | **LimitedPartners** |  | **Total** |
| BALANCE AT DECEMBER 31, 2010(Audited)                                             | $ (79,292)          |  | $ 2,606,834 |  | $ 2,527,542 |
|                                                                                   |                     |  |  |  |  |
| Net Income Allocation                                                             | 1,696               |  | 167,878 |  | 169,574 |
| Distributions                                                                     | (2,424)             |  | (240,000) |  | (242,424) |
|                                                                                   |                     |  |  |  |  |
| BALANCE AT MARCH 31, 2011                                                         | $ (80,020)          |  | $ 2,534,712 |  | $ 2,454,692 |
|                                                                                   |                     |  |  |  |  |
| Theaccompanying notes are an integral part of these Unaudited FinancialStatements |                     |  |  |  |

**DSI REALTY INCOME FUNDVIII**(ACalifornia Real Estate Limited Partnership) 

| **STATEMENTS OF CASH FLOWS(UNAUDITED)****   **                        |             |           |
|--------------------------------------------------------------------------------------|-------------|-----------|
|                                                                                      |             |           | **Three monthsendedMarch 31, 2011** |  | **Three monthsended**

**March 31, 2010** |
| **CASH FLOWS FROM OPERATINGACTIVITIES:**                                             |             |           |  |  |
| Net income                                                                           |             |           | $ 169,574 |  | $ 174,532 |
| **Adjustments to reconcile netincome to net cash provided by operating activities:** |             |           |
| Depreciation                                                                         |             |           | 1,757 |  | 3,422 |
| Equity in earnings of realestate joint venture                                       |             |           | (17,074) |  | (19,004) |
| Distributions from real estatejoint venture                                          |             |           | 11,100 |  | 18,600 |
| **Changes in assets andliabilities:**                                                |             |           |  |  |  |
| Other assets                                                                         |             |           | (20,677) |  | (9,345) |
| Incentive management feepayable to General Partners                                  |             | 0         |  | (11,144) |
| Property management feespayable                                                      |             |           | (166) |  | (646) |
| Customer deposits and otherliabilities                                               |             |           | (2,830) |  | 36,477 |
| Net cash provided by operatingactivities                                             |             |           | 141,684 |  | 192,892 |
|                                                                                      |             |           |  |  |  |
| **CASHFLOWS FROM INVESTING ACTIVITIES:**                                             |             |      |  |   |
| Additionsto property                                                                 |             | 0         |  | 0 |
| Net cashused in investing activities                                                 |             | 0         |  | 0 |
| **CASH FLOWS FROM FINANCINGACTIVITIES:**                                             |             |           |  |  |
| Distributions to partners                                                            |             |           | (242,424) |  | (242,424) |
| Net cash used in financingactivities                                                 |             |           | (242,424) |  | (242,424) |
|                                                                                      |             |           |  |  |  |
| **NET DECREASEIN CASH AND EQUIVALENTS**                                         | $ (100,740) |           | $ (49,532) |
| **CASHAND EQUIVALENTS AT BEGINNING OF PERIOD**                                       | 560,140     |           | 715,441 |
| **CASHAND EQUIVALENTS AT END OF PERIOD**                                             |             | $ 459,400 |  | $ 665,909 |
|                                                                                      |             |           |  |  |  |
| **SUPPLEMENTALDISCLOSURE OF CASH FLOW INFORMATION**                                  |             |           |
| Cash paid for interest                                                               |             |           | 0 |  | 0 |
| **NONCASH INVESTING AND FINANCING ACTIVITIES:**                                      |             |           |  |  |
| Distributions due to partnersincluded in partners' equity                            |             | $ 242,424 |  | $ 242,424 |
| Theaccompanying notes are an integral part of these Unaudited FinancialStatements    |             |           |

**DSI REALTY INCOME FUNDVIII**(ACalifornia Real Estate Limited Partnership)

**NOTES TO UNAUDITED FINANCIAL STATEMENTS**

**March 31, 2011**

**1.GENERAL**

DSIRealty Income Fund VIII (the "Partnership"), a limitedpartnership, has two general partners (DSI Properties, Inc., andDiversified Investors Agency) and limited partners owning 24,000limited partnership units. The Partnership was formed under theCalifornia Uniform Limited Partnership Act for the primary purpose ofacquiring and operating real estate. 

ThePartnership has acquired mini-storage facilities located in Stockton,El Centro, Huntington Beach, and Lompoc, California. The Partnershiphas also entered into a joint venture with DSI Realty Income Fund IX,through which the Partnership has a 30% interest in a mini-storagefacility in Aurora, Colorado (Under the terms of the joint ventureagreement, the Partnership is entitled to 30% of the profits and lossesof the venture and owns 30% of the mini-storage facility as a tenant incommon with DSI Realty Income Fund IX, which has the remaining 70%interest in the venture. The Partnership accounts for its investment inthe real estate joint venture under the equity method of accounting).All facilities wereacquired from Dahn Corporation ("Dahn"). Dahn is notaffiliated with the Partnership. Dahn is affiliated with otherpartnerships in which DSI Properties, Inc. is a general partner.

Theaccompanying unaudited interim financial statements have been preparedby thePartnership's management in accordance with accounting principlesgenerally accepted in the United States of America ("GAAP")and in conjunction with the rules and regulations of the Securitiesand Exchange Commission ("SEC"). Certain information andfootnote disclosures required for annual financial statements havebeen condensed or excluded pursuant to SEC rules and regulations.Accordingly, the unaudited interim financial statements do not includeall ofthe information and footnotes required by GAAP for complete financialstatements. In the opinion of management, the accompanying unauditedinterimfinancial statements reflect all adjustments of a normal andrecurring nature which are considered necessary for a fairpresentation of the results for the interim periodspresented. However, the results of operations for the interim periodsare not necessarily indicative of the results that may be expectedfor the year ending December 31, 2011. These unaudited interimfinancial statements should be read in conjunction with the auditedfinancial statements and notes thereto included in the Partnership'sannual report on Form 10-K for the year ended December 31, 2010.

InAugust 2010, the FASB issued ASU No. 2010-21, "AccountingforTechnical Amendments to Various SEC Rules and Schedules ASU 2010-21."This ASU amends various SEC paragraphs pursuant to the issuance ofRelease No. 33-9026: Technical Amendments to Rules, Forms, Schedules,and Codification of Financial Reporting Policies and did not have asignificant impact on the Partnership's financial statements.

**2.PROPERTY**

Propertiesowned by the Partnership are all mini-storage facilities.Depreciation is calculated using the straight-line method over theestimated useful life of 20 years. Property under capital leases isamortized over the lives of the respective leases. The total cost ofproperty and accumulated depreciation at March 31, 2011 were asfollows: 

**
**March 31, 2011**

**December 31, 2010**

Land

$ 1,969,877 

$ 1,969,877 

Buildingsand improvements

6,099,447

6,099,447

Rentaltrucks under capital leases

70,047 

70,047 

**Total**

**8,139,371**

**8,139,371**

Lessaccumulated depreciation

(6,143,466)

(6,141,709)

**Property– net**

**$ 1,995,905**

**$ 1,997,662**
**

**3. NET INCOME PERLIMITED PARTNERSHIP UNIT**

Netincome per limited partnership unit is calculated by dividing the netincome allocated to the limited partners by the number of limitedpartnership units outstanding during the period.

**4.ALLOCATION OF PROFITS AND LOSSES AND GENERAL PARTNERS' INCENTIVEMANAGEMENT FEE**

Underthe Agreement of Limited Partnership, the general partners are to beallocated 1% of the net profits or losses from operations, and thelimited partners are to be allocated the balance of the net profitsor losses from operations in proportion to their limited partnershipinterests. The general partners are also entitled to receive apercentage, based on a predetermined formula, of any cashdistribution from the sale, other disposition, or refinancing of theproject.

Inaddition, the general partners are entitled to receive an incentivemanagement fee for supervising the operations of the Partnership. Thefee is to be paid in an amount equal to 9% per annum of the cashavailable for distribution on a cumulative basis, calculated as cashgenerated from operations less capital expenditures.

**5.RELATED-PARTY TRANSACTIONS**

ThePartnership has entered into a management agreement with Dahn tooperate its mini-storage facilities. The management agreementprovides for a management fee equal to 5% of gross revenue fromoperations, which is defined as the entire amount of all receiptsfrom the renting or leasing of storage compartments and sale oflocks. The management agreement is renewable annually. Dahn earnedmanagement fees equal to $22,880and $22,198, for the three month periods ended March 31, 2011 and 2010, respectively. Amounts payable to Dahn at March 31, 2011 andDecember 31, 2010 were $7,320 and $7,486, respectively.

**6. SUBSEQUENT EVENTS**

Events subsequent to March 31, 2011,have been evaluated through the date these unaudited interim financialstatements were issued to determine whether they should be disclosed tokeep the unaudited interim financial statements from being misleading.Management found no subsequent events that should be disclosed.

CriticalAccounting Policies

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

**RESULTSOF OPERATIONS**

**2011COMPARED TO 2010  **

Forthe three-month periods ended March 31, 2011 and 2010, revenuesincreased 0.6% to $455,968 from $453,408 and total expenses increased 1.9%to $303,468 from $297,880 resulting in adecrease in net incomeof 2.8% to $169,574 from $174,532. Rental revenues increased primarily as a result of higherunit rentalrates. Occupancylevels for the Partnership's mini-storage facilities averaged 69.9%for the three-month period ended March 31, 2011, compared to 78.6%for the same period in 2010. Operating expenses increased $14,855 or9.8% primarily due to an increase in repair and maintenance, partiallyoffset by a decrease in workers compensation insurance and security andalarm expenses. General andadministrative expenses increased $1,481 or 1.5%primarily as a result of an increase in legal and professional expenses.

TheGeneral Partners plan to continue their policy of funding thecontinuing improvement and maintenance of Partnership properties withcash generated from operations. In addition, the Partnership iscontinuing its marketing efforts to attract and keep new tenants in itsvarious mini-storage facilities. 

**ITEM3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.**

Notrequired.

**ITEM4. CONTROLS AND PROCEDURES**

Evaluationof Disclosure Controls and Procedures

ThePartnership’s management, with the participation of theprincipal executive officer and principal financial officer of DSIProperties, Inc., its General Partner, who are the equivalent of thePartnership’s principal executive officer and principalfinancial officer, respectively, has evaluated the effectiveness ofthe Partnership’s disclosure controls and procedures (asdefined in Rules 13a-15(e) and 15d-15(e) under the SecuritiesExchange Act of 1934, as amended (the “*Exchange Act”*))as of the end of the period covered by this report. Based on suchevaluation, the principal executive officer and principal financialofficer of the General Partner, who are the equivalent of thePartnership’s principal executive officer and principalfinancial officer, respectively, concluded that, as of the endof such period, the Partnership’s disclosure controls andprocedures were effective.  

Changesin Internal Control over Financial Reporting.

Therehave been no significant changes in the Partnership’s internalcontrol over financial reporting (as defined in Rules 13a-15(f) and15d-15(f) under the Exchange Act) during the reporting periodthat have materially affected, or are reasonably likely to materiallyaffect, the Partnership’s internal control over financialreporting.

**PARTII – OTHER INFORMATION**

**ITEM1. LEGAL PROCEEDINGS.**

Registrantis not a party to any material pending legal proceedings.

**ITEM1A. RISK FACTORS**

Notrequired.

**ITEM2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS**

None.

**ITEM3. DEFAULTS UPON SENIOR SECURITIES**

None.

**ITEM4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS**

None.

**ITEM5. OTHER INFORMATION**

None.

**ITEM6. EXHIBITS**

(a)Exhibits

31.1 Rule13a-14(a)/15d-14(a) Certification: Principal Executive Officer31.2Rule 13a-14(a)/15d-14(a) Certification: Principal FinancialOfficer32.1 Section 1350 Certification: Principal ExecutiveOfficer32.2 Section 1350 Certification: Principal FinancialOfficer

**SIGNATURES**

Pursuantto the requirements of the Securities Exchange Act of 1934, theRegistrant has duly caused this report to be signed on its behalf bythe undersigned, thereunto duly authorized.

**DSIREALTY INCOME FUND VIII,**aCalifornia Limited Partnershipby: DSI Properties, Inc.,a California Corporation, as General Partner

By: /s/ROBERT J. CONWAY

Dated: May 16, 2011

**ROBERTJ. CONWAY,**President(ChiefExecutive Office)

By: /s/JOSEPH W. CONWAY

Dated: May 16, 2011

**JOSEPHW. CONWAY, **Executive VicePresident(Director)

By: /s/ RICHARD P.CONWAY

Dated: May 16, 2011

**RICHARD P. CONWAY,**Senior Vice President(Chief Financial Officer)

**EXHIBIT31.1Rule 13a-14(a)/15d-14(a) Certification**

I,Robert J. Conway, certify that:

1.I have reviewed this Quarterly Report on Form 10-Q of DSI RealtyIncome Fund VIII;

2.Based on my knowledge, this report does not contain any untruestatement of a material fact or omit to state a material factnecessary to make the statements made, in light of the circumstancesunder which suchstatements were made, not misleading with respect to the periodcovered by this report.

3.Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all materialrespects the financial condition, results of operations and cashflows of the registrant as of, and for, the periods presented in thisreport.

4.The registrant's other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15e and 15d-15e) and internalcontrol over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15d-15(f)), for the registrant and have:

a)designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under oursupervision, to ensure that material information relating to theregistrant, including its consolidated subsidiaries, is made known tous by others within those entities, particularly during the period inwhich this report is being prepared;

b)designed such internal control over financial reporting, or causedsuch internal control over financial reporting to be designed undermy supervision, to provide reasonable assurance regarding thereliability of financial reporting and the preparation of financialstatements for external purposes in accordance with generallyaccepted accounting principles; 

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

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

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

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

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

/s/ROBERT J. CONWAY

___________________________________

RobertJ. ConwayPresidentof DSI Properties, Inc., GeneralPartner (chief executive officer)

May 16, 2011

**EXHIBIT31.2Rule 13a-14(a)/15d-14(a) Certification**

I,Richard P. Conway, certify that:

1.I have reviewed this Quarterly Report on Form 10-Q of DSI RealtyIncome Fund VIII;

2.Based on my knowledge, this report does not contain any untruestatement of a material fact or omit to state a material factnecessary to make the statements made, in light of the circumstancesunder which suchstatements were made, not misleading with respect to the periodcovered by this report.

3.Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all materialrespects the financial condition, results of operations and cashflows of the registrant as of, and for, the periods presented in thisreport.

4.The registrant's other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15e and 15d-15e) and internalcontrol over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15d-15(f)), for the registrant and have:

a)designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under oursupervision, to ensure that material information relating to theregistrant, including its consolidated subsidiaries, is made known tous by others within those entities, particularly during the period inwhich this report is being prepared;

b)designed such internal control over financial reporting, or causedsuch internal control over financial reporting to be designed undermy supervision, to provide reasonable assurance regarding thereliability of financial reporting and the preparation of financialstatements for external purposes in accordance with generallyaccepted accounting principles; 

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

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

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

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

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

/s/RICHARD P. CONWAY

__________________________________

RichardP. ConwaySeniorVice President of DSI Properties, Inc., GeneralPartner (chief financial officer)

May 16, 2011

**EXHIBIT32.1**

**CERTIFICATIONPURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION906 OF THE SARBANES-OXLEY ACT OF 2002**

Inconnection with the Quarterly Report of DSI Realty Income Fund VIII(the "Partnership") on Form 10-Q for the period endingMarch 31, 2011 as filed with the Securities and Exchange Commissionon the date hereof (the "Report"), I, Robert J. Conway,President of DSI Properties, Inc., General Partner of thePartnership, and performing the functions of chief executive officerof the Partnership, certify, pursuant to 18 U.S.C. 1350, as adoptedpursuant to 906 of the Sarbanes-Oxley Act of 2002, that:

(1)The Report fully complies with the requirements of section 13(a) or15(d) of the Securities Exchange Act of 1934; and

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

/s/ROBERT J. CONWAY

___________________________________

RobertJ. ConwayPresidentof DSI Properties, Inc., GeneralPartner (chief executive officer)

May 16, 2011

**EXHIBIT32.2**

**CERTIFICATIONPURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION906 OF THE SARBANES-OXLEY ACT OF 2002**

Inconnection with the Quarterly Report of DSI Realty Income Fund VIII(the "Partnership") on Form 10-Q for the period ending March 31, 2011as filed with the Securities and Exchange Commissionon the date hereof (the "Report"), I, Richard P. Conway,Senior Vice President of DSI Properties, Inc., General Partner of thePartnership, and performing the functions of chief financial officerof the Partnership, certify, pursuant to 18 U.S.C. 1350, as adoptedpursuant to 906 of the Sarbanes-Oxley Act of 2002, that:

(1)The Report fully complies with the requirements of section 13(a) or15(d) of the Securities Exchange Act of 1934; and

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

/s/RICHARD P. CONWAY

__________________________________

RichardP. ConwaySeniorVice President of DSI Properties, Inc., GeneralPartner (chief financial officer)

May 16, 2011