EXHIBIT 24



                           POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that the undersigned officers of JMB
Realty 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, 1997, and any and all amendments
thereto, hereby ratifying and confirming all that said attorneys and agents
and any of them may do by virtue hereof.

     IN WITNESS WHEREOF, the undersigned have executed this Power of
Attorney the 30th day of January, 1998.


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 authority
to 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, 1997,
and any and all amendments thereto, the 30th day of January, 1998.


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



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



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



<PAGE>


                                                        EXHIBIT 24



                           POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that the undersigned officers of JMB
Realty 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, 1997, and any and all amendments
thereto, hereby ratifying and confirming all that said attorneys and agents
and any of them may do by virtue hereof.

     IN WITNESS WHEREOF, the undersigned have executed this Power of
Attorney the 30th day of January, 1998.


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



     The undersigned hereby acknowledge and accept such power of authority
to 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, 1997,
and any and all amendments thereto, the 30th day of January, 1998.


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



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



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