POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that the undersigned officers of
JMBRealty Corporation, the managing general partner of JMB INCOME
PROPERTIES, LTD. - X, do hereby nominate, constitute and appoint GARY
NICKELE, GAILEN J. HULL, DENNIS M. QUINN or any of them, attorneys and
agents of the undersigned with full power of authority to sign in the name
and on behalf of the undersigned officers a Report on Form 10-K of said
partnership for the fiscal year ended December 31, 1995, and any and all
amendments thereto, hereby ratifying and confirming all that said
attorneysand agents and any of them may do by virtue hereof.

     IN WITNESS WHEREOF, the undersigned have executed this Power
ofAttorney the 5th day of February, 1996.


H. RIGEL BARBER
-----------------------
H. Rigel Barber                    Chief Executive Officer



GLENN E. EMIG
-----------------------
Glenn E. Emig                      Chief Operating Officer




     The undersigned hereby acknowledge and accept such power of
authorityto sign, in the name and on behalf of the above named officers, a
Report on Form 10-K of said partnership for the fiscal year ended December
31, 1995, and any and all amendments thereto, the 5th day of February,
1996.


                                   GARY NICKELE
                                   -----------------------
                                   Gary Nickele



                                   GAILEN J. HULL
                                   -----------------------
                                   Gailen J. Hull



                                   DENNIS M. QUINN
                                   -----------------------
                                   Dennis M. Quinn



                                                    



                       POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that the undersigned officers of
JMBRealty Corporation, the managing general partner of JMB INCOME
PROPERTIES, LTD. - X, do hereby nominate, constitute and appoint GARY
NICKELE, GAILEN J. HULL, DENNIS M. QUINN or any of them, attorneys and
agents of the undersigned with full power of authority to sign in the name
and on behalf of the undersigned officers a Report on Form 10-K of said
partnership for the fiscal year ended December 31, 1995, and any and all
amendments thereto, hereby ratifying and confirming all that said
attorneysand agents and any of them may do by virtue hereof.

     IN WITNESS WHEREOF, the undersigned have executed this Power
ofAttorney the 5th day of February, 1996.


NEIL G. BLUHM
-----------------------       President and Director
Neil G. Bluhm



JUDD D. MALKIN
-----------------------       Chairman and Chief Financial Officer
Judd D. Malkin


A. LEE SACKS
-----------------------       Director of General Partner
A. Lee Sacks


STUART C. NATHAN
-----------------------       Executive Vice President
Stuart C. Nathan              Director of General Partner
A. Lee Sacks



     The undersigned hereby acknowledge and accept such power of
authorityto sign, in the name and on behalf of the above named officers, a
Report on Form 10-K of said partnership for the fiscal year ended December
31, 1995, and any and all amendments thereto, the 5th day of February,
1996.


                                   GARY NICKELE
                                   -----------------------
                                   Gary Nickele



                                   GAILEN J. HULL
                                   -----------------------
                                   Gailen J. Hull



                                   DENNIS M. QUINN
                                   -----------------------
                                   Dennis M. Quinn