UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   Form 10-QSB

(Mark One)
[X]   QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
      ACT OF 1934

              For the quarterly period ended September 30, 2004


[ ]   TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT


             For the transition period from _________to _________

                         Commission file number 0-10304


                               ANGELES PARTNERS X
      (Exact Name of Small Business Issuer as Specified in Its Charter)



         California                                              95-3557899
(State or other jurisdiction of                               (I.R.S. Employer
 incorporation or organization)                              Identification No.)

                          55 Beattie Place, PO Box 1089
                        Greenville, South Carolina 29602
                    (Address of principal executive offices)

                                 (864) 239-1000
                           (Issuer's telephone number)


Check  whether the issuer (1) filed all reports  required to be filed by Section
13 or 15(d) of the  Exchange  Act during the past 12 months (or for such shorter
period that the  registrant  was required to file such reports) and (2) has been
subject to such filing requirements for the past 90 days.
Yes  X   No ___

                         PART I - FINANCIAL INFORMATION



ITEM 1.     FINANCIAL STATEMENTS



                               ANGELES PARTNERS X
                           CONSOLIDATED BALANCE SHEET
                                   (Unaudited)
                        (in thousands, except unit data)

                               September 30, 2004

<TABLE>
<CAPTION>


Assets
<S>                                                                       <C>
   Cash and cash equivalents                                              $     43
   Receivables and deposits                                                     16
   Restricted escrow                                                             9
   Other assets                                                                 88
   Investment property:
      Land                                                     $ 101
      Buildings and related personal property                    6,145
                                                                6,246
      Less accumulated depreciation                             (4,403)      1,843
                                                                          $  1,999

Liabilities and Partners' Deficit
Liabilities
   Accounts payable                                                       $     70
   Tenant security deposit liabilities                                          14
   Accrued property taxes                                                       19
   Other liabilities                                                            90
   Due to affiliates (Note B)                                                   51
   Mortgage note payable                                                     4,971

Partners' Deficit
   General partners                                           $ (225)
   Limited partners (18,625 units issued and
      outstanding)                                             (2,991)      (3,216)
                                                                          $  1,999

         See Accompanying Notes to Consolidated Financial Statements
</TABLE>

                               ANGELES PARTNERS X
                      CONSOLIDATED STATEMENTS OF OPERATIONS
                                   (Unaudited)
                      (in thousands, except per unit data)

<TABLE>
<CAPTION>

                                                Three Months Ended     Nine Months Ended
                                                  September 30,          September 30,
                                                 2004       2003        2004       2003
Revenues:
<S>                                             <C>         <C>        <C>         <C>
  Rental income                                 $ 326       $ 307      $ 946       $ 999
  Other income                                      24          49         64          97
  Casualty gain (Note D)                            --          --         99          --
     Total revenues                                350         356      1,109       1,096

Expenses:
  Operating                                        156         138        398         390
  General and administrative                        21          29        111         109
  Depreciation                                      78          79        240         243
  Interest                                          97          98        292         297
  Property taxes                                    42          40        126         126
     Total expenses                                394         384      1,167       1,165

Loss from continuing operations                    (44)        (28)       (58)        (69)
Loss from discontinued operations                   --         (50)        --         (51)
Gain from sale of discontinued
  operations (Note C)                               --       4,188         --       4,188
Net (loss) income                               $ (44)     $ 4,110     $ (58)     $ 4,068

Net (loss) income allocated to general
  partners                                       $ --       $ 249       $ (1)      $ 249
Net (loss) income allocated to limited
  partners                                         (44)      3,861        (57)      3,819
                                                $ (44)     $ 4,110     $ (58)     $ 4,068
Per limited partnership unit:
Loss from continuing operations                $ (2.36)    $ (1.51)   $ (3.06)    $ (3.65)
Loss from discontinued operations                   --       (2.63)        --       (2.74)
Gain from sale of discontinued operations           --      211.44         --      211.44
Net (loss) income                              $ (2.36)    $207.30    $ (3.06)    $205.05

Distributions per limited partnership unit       $ --      $ 59.55    $ 24.97     $ 62.23


         See Accompanying Notes to Consolidated Financial Statements
</TABLE>

                              ANGELES PARTNERS X
            CONSOLIDATED STATEMENT OF CHANGES IN PARTNERS' DEFICIT
                                   (Unaudited)
                        (in thousands, except unit data)

<TABLE>
<CAPTION>

                                       Limited
                                     Partnership     General      Limited
                                        Units        Partners    Partners     Total

<S>                                    <C>             <C>        <C>        <C>
Original capital contributions         18,714          $ 1        $18,714    $18,715

Partners' deficit at
   December 31, 2003                   18,625         $ (219)    $(2,469)    $(2,688)

Distribution to partners                   --             (5)       (465)       (470)

Net loss for the nine months
   ended September 30, 2004                --             (1)        (57)         (58)

Partners' deficit
   at September 30, 2004               18,625        $ (225)     $(2,991)     $(3,216)

         See Accompanying Notes to Consolidated Financial Statements
</TABLE>

                               ANGELES PARTNERS X
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (Unaudited)
                                 (in thousands)
<TABLE>
<CAPTION>

                                                                    Nine Months Ended
                                                                      September 30,
                                                                        2004      2003
Cash flows from operating activities:
<S>                                                                 <C>        <C>
  Net (loss) income                                                 $ (58)     $ 4,068
  Adjustments to reconcile net (loss) income to net cash
   provided by operating activities:
   Gain from sale of discontinued operations                            --      (4,188)
   Depreciation                                                        240         375
   Amortization of discounts and loan costs                             14          31
   Casualty gain                                                       (99)         --
   Bad debt expense                                                     25          84
   Loss on early extinguishment of debt                                 --           5
   Change in accounts:
      Receivables and deposits                                          43        (123)
      Other assets                                                     (52)        (25)
      Accounts payable                                                  38         (19)
      Tenant security deposit liabilities                               --         (20)
      Accrued property taxes                                           (40)        (45)
      Due to affiliates                                                 31          49
      Other liabilities                                                 --          24
       Net cash provided by operating activities                       142         216
Cash flows from investing activities:
  Insurance proceeds received                                           86          --
  Proceeds from sale of discontinued operations                         --       5,133
  Property improvements and replacements                              (313)        (81)
  Net withdrawals from restricted escrows                               45          46
       Net cash (used in) provided by investing activities            (182)      5,098
Cash flows from financing activities:
  Advance from affiliate                                                20          --
  Repayment of mortgage notes payable                                   --      (3,260)
  Payments on mortgage notes payable                                   (59)        (96)
  Payments on advances from affiliate                                   --         (98)
  Distributions to partners                                           (470)     (1,381)
       Net cash used in financing activities                          (509)     (4,835)

Net (decrease) increase in cash and cash equivalents                  (549)        479
Cash and cash equivalents at beginning of period                       592         111

Cash and cash equivalents at end of period                           $ 43       $ 590
Supplemental disclosure of cash flow information:
  Cash paid for interest                                            $ 278       $ 456
Supplemental disclosure of non-cash activity:
  Property improvements and replacements in accounts payable         $ 21        $ --

At  December  31,  2003,  approximately  $58,000 of  property  improvements  and
replacements were included in accounts payable.

         See Accompanying Notes to Consolidated Financial Statements
</TABLE>

                               ANGELES PARTNERS X
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                   (Unaudited)


Note A - Basis of Presentation

The accompanying unaudited consolidated financial statements of Angeles Partners
X (the  "Partnership"  or  "Registrant")  have been prepared in accordance  with
generally accepted accounting  principles for interim financial  information and
with  the  instructions  to Form  10-QSB  and Item  310(b)  of  Regulation  S-B.
Accordingly,  they do not include all of the information and footnotes  required
by generally accepted accounting  principles for complete financial  statements.
The general partner responsible for management of the Partnership's  business is
Angeles Realty  Corporation (the "General  Partner" or "ARC"). In the opinion of
the General Partner,  all adjustments  (consisting of normal recurring accruals)
considered  necessary  for a fair  presentation  have been  included.  Operating
results for the three and nine month  periods  ended  September 30, 2004 are not
necessarily  indicative  of the results that may be expected for the year ending
December 31, 2004. For further information,  refer to the consolidated financial
statements and footnotes thereto included in the Partnership's  Annual Report on
Form 10-KSB for the year ended  December  31,  2003.  The  General  Partner is a
wholly  owned  subsidiary  of  Apartment   Investment  and  Management   Company
("AIMCO"), a publicly traded real estate investment trust.

In accordance with Statement of Financial Accounting Standards ("SFAS") No. 144,
the  accompanying  statements of operations  for the three and nine months ended
September 30, 2003 reflect the operations of Greentree Apartments, which sold in
August 2003, as loss from discontinued operations.

Note B - Transactions with Affiliated Parties

The  Partnership  has no  employees  and depends on the General  Partner and its
affiliates for the management and administration of all Partnership  activities.
The  Partnership  Agreement  provides  for certain  payments to  affiliates  for
services and  reimbursement of certain expenses incurred by affiliates on behalf
of the Partnership.

Affiliates of the General  Partner are entitled to receive 5% of gross  receipts
from the  Partnership's  investment  properties  as  compensation  for providing
property   management   services.   The  Partnership  paid  to  such  affiliates
approximately  $48,000 and $81,000 for the nine months ended  September 30, 2004
and 2003,  respectively,  which are included in operating expenses and loss from
discontinued operations.

Affiliates  of the General  Partner were  eligible to receive  reimbursement  of
accountable  administrative  expenses  amounting  to  approximately  $74,000 and
$51,000 for the nine months  ended  September  30, 2004 and 2003,  respectively.
These amounts are included in general and administrative expenses and investment
property.  Included in these amounts are fees related to construction management
services  provided  by an  affiliate  of the  General  Partner of  approximately
$43,000 for the nine months ended  September  30, 2004.  There were no such fees
incurred  for the  nine  months  ended  September  30,  2003.  The  construction
management  service  fees  are  calculated  based  on a  percentage  of  current
additions to investment property.  At September 30, 2004,  approximately $31,000
is  owed  to  affiliates  of  the  General  Partner  and is  included  in due to
affiliates.

In  accordance  with the  Partnership  Agreement,  an  affiliate  of the General
Partner loaned the  Partnership  approximately  $20,000 to cover a rate lock fee
for Carriage Hill  Apartments  during the nine months ended  September 30, 2004.
Interest  accrues  at the prime  rate plus 2% (6.75%  at  September  30,  2004).
Interest  was less than $1,000 for the nine months  ended  September  30,  2004.
During 2002, an affiliate of the General Partner loaned the Partnership funds to
cover  capital   improvements   at  Greentree   Apartments  and  Carriage  Hills
Apartments. Interest was charged at the prime rate plus 2%. Interest expense was
approximately  $1,000 for the nine months ended  September 30, 2003.  During the
nine months ended September 30, 2003, the Partnership made principal payments of
approximately  $98,000  and  interest  payments  of  approximately  $2,000 to an
affiliate of the General  Partner.  At September  30, 2004,  the total amount of
loans and  accrued  interest  due to an  affiliate  of the  General  Partner was
approximately $20,000 and is included in due to affiliates.

Pursuant  to the  Partnership  Agreement,  the  General  Partner is  entitled to
receive a distribution  equal to 4% of the aggregate  disposition  price of sold
properties. The Partnership paid a distribution of approximately $210,000 to the
General  Partner  related to the sale of  Greentree  Apartments  during the nine
months  ended  September  30,  2003.  The  Partnership  paid a  distribution  of
approximately $154,000 to the General Partner related to the sale of Vista Hills
Apartments in 1999. These  distributions are subordinate to the limited partners
receiving  their  original  capital  contributions  plus a cumulative  preferred
return of 6% per annum of their adjusted capital  investment,  as defined in the
Partnership  Agreement.  If the limited partners have not received these returns
when the Partnership terminates,  the General Partner will be required to return
these amounts to the Partnership.

The Partnership  Agreement provides for a fee equal to 5% of "net cash flow from
operations",  as defined in the Partnership Agreement, to be paid to the General
Partner for executive and administrative  services.  The General Partner did not
earn a fee for the nine months ended September 30, 2004. The Partnership accrued
a fee of  approximately  $4,000 for the nine months  ended  September  30, 2003,
which  is  included  in  general  and  administrative   expenses.  This  fee  is
subordinate  to the limited  partners  receiving a  cumulative  return of 5% per
annum on their  adjusted  capital  investment,  as  defined  in the  Partnership
Agreement. This criteria has not been met.

The  Partnership  insures its  property up to certain  limits  through  coverage
provided by AIMCO which is  generally  self-insured  for a portion of losses and
liabilities  related to workers'  compensation,  property  casualty  and vehicle
liability.  The Partnership  insures its property above the AIMCO limits through
insurance policies obtained by AIMCO from insurers unaffiliated with the General
Partner.  During each of the nine months ended  September 30, 2004 and 2003, the
Partnership  was charged by AIMCO and its affiliates  approximately  $18,000 for
insurance coverage and fees associated with policy claims administration.

Note C - Disposition of Investment Property

On August 19, 2003, the Partnership  sold Greentree  Apartments to a third party
for a  gross  sale  price  of  $5,250,000.  The  net  proceeds  realized  by the
Partnership  were  approximately  $5,133,000 after payment of closing costs. The
Partnership  used  approximately  $3,260,000  of the net  proceeds  to repay the
mortgages  encumbering  the property.  As a result of the sale, the  Partnership
realized a gain of approximately  $4,188,000 for the three and nine months ended
September  30,  2003,  and  this  amount  is  included  in  gain  from  sale  of
discontinued  operations.  The  property's  operations,  loss  of  approximately
$50,000  and $51,000 for the three and nine months  ended  September  30,  2003,
respectively,  including revenues of approximately $125,000 and $611,000 for the
three and nine months ended  September 30, 2003,  respectively,  are included in
loss from discontinued operations.  In addition, the Partnership recorded a loss
on early  extinguishment of debt of approximately  $5,000 for the three and nine
months ended  September 30, 2003 due to the write off of unamortized  loan costs
and discounts, which is also included in loss from discontinued operations.

Note D - Casualty Event

On June 29, 2003, there was a fire at Carriage Hills Apartments,  causing damage
to six units. The property suffered damages of approximately $287,000. Insurance
proceeds of approximately  $191,000 were received during the year ended December
31, 2003 to cover damages to the property. The Partnership recognized a casualty
gain of approximately  $153,000 resulting from the receipt of insurance proceeds
net of the write-off of approximately  $38,000 in  undepreciated  damaged assets
during the year ended December 31, 2003.  During the nine months ended September
30, 2004, the Partnership  recognized a casualty gain of approximately  $99,000,
resulting  from the receipt of additional  insurance  proceeds of  approximately
$86,000 and an  adjustment  to correct the previous  write-off of  undepreciated
damaged assets of approximately $13,000.  During the three and nine months ended
September 30, 2004 the Partnership received  approximately $19,000 to cover lost
rents, which is included in rental income.

Note E - Contingencies

In March 1998, several putative unit holders of limited partnership units of the
Partnership  commenced an action  entitled  Rosalie  Nuanes,  et al. v. Insignia
Financial Group, Inc., et al. (the "Nuanes action") in the Superior Court of the
State of  California  for the  County  of San  Mateo.  The  plaintiffs  named as
defendants,  among others,  the Partnership,  its General Partner and several of
their affiliated  partnerships and corporate  entities.  The action purported to
assert  claims on behalf of a class of  limited  partners  and  derivatively  on
behalf of a number of limited partnerships  (including the Partnership) that are
named as nominal defendants, challenging, among other things, the acquisition of
interests in certain General Partner entities by Insignia  Financial Group, Inc.
("Insignia") and entities that were, at one time,  affiliates of Insignia;  past
tender offers by the Insignia  affiliates to acquire limited  partnership units;
management of the  partnerships  by the Insignia  affiliates;  and the series of
transactions  which  closed on October 1, 1998 and  February  26,  1999  whereby
Insignia and Insignia  Properties Trust,  respectively,  were merged into AIMCO.
The plaintiffs sought monetary damages and equitable relief,  including judicial
dissolution of the Partnership. In addition, during the third quarter of 2001, a
complaint captioned Heller v. Insignia Financial Group (the "Heller action") was
filed against the same  defendants  that are named in the Nuanes  action.  On or
about August 6, 2001,  plaintiffs  filed a first amended  complaint.  The Heller
action was brought as a purported  derivative  action,  and asserted claims for,
among other things,  breach of fiduciary duty, unfair  competition,  conversion,
unjust enrichment, and judicial dissolution.

On January 8, 2003,  the parties filed a  Stipulation  of Settlement in proposed
settlement of the Nuanes action and the Heller action.

In general  terms,  the  proposed  settlement  provides  for  certification  for
settlement  purposes of a settlement class consisting of all limited partners in
this  Partnership and others (the  "Partnerships")  as of December 20, 2002, the
dismissal  with  prejudice  and  release  of claims  in the  Nuanes  and  Heller
litigation,  payment by AIMCO of $9.9  million  (which shall be  distributed  to
settlement  class  members  after  deduction of attorney fees and costs of class
counsel and certain costs of settlement) and up to $1 million toward the cost of
independent  appraisals of the  Partnerships'  properties  by a court  appointed
appraiser.  An affiliate of the General Partner has also agreed to make at least
one round of tender offers to purchase all of the  partnership  interests in the
Partnerships within one year of final approval, if it is granted, and to provide
partners  with the  independent  appraisals  at the time of these  tenders.  The
proposed  settlement  also provided for the  limitation  of the allowable  costs
which the General  Partner or its  affiliates  will charge the  Partnerships  in
connection with this litigation and imposes limits on the class counsel fees and
costs in this litigation.  On April 11, 2003,  notice was distributed to limited
partners providing the details of the proposed settlement.

On June 13, 2003, the court granted final approval of the settlement and entered
judgment in both the Nuanes and Heller actions.  On August 12, 2003, an objector
("Objector") filed an appeal (the "Appeal") seeking to vacate and/or reverse the
order approving the settlement and entering  judgment  thereto.  On November 24,
2003,  the Objector  filed an  application  requesting  the court order AIMCO to
withdraw settlement tender offers it had commenced,  refrain from making further
offers  pending  the appeal and auction  any units  tendered  to third  parties,
contending  that the offers did not  conform  with the terms of the  settlement.
Counsel  for the  Objector  (on behalf of another  investor)  had  alternatively
requested the court take certain action  purportedly to enforce the terms of the
settlement agreement. On December 18, 2003, the court heard oral argument on the
motions  and denied them both in their  entirety.  The  Objector  filed a second
appeal challenging the court's use of a referee and its order requiring Objector
to pay those fees.

On January 28, 2004,  the  Objector  filed his opening  brief in the Appeal.  On
April 23, 2004, the General Partner and its affiliates filed a response brief in
support of the settlement  and the judgment  thereto.  The plaintiffs  have also
filed a brief in support of the  settlement.  On June 4, 2004,  Objector filed a
reply to the briefs submitted by the General Partner and Plaintiffs. In addition
both the Objector and  plaintiffs  filed  briefs in  connection  with the second
appeal.  The Court of Appeals  heard oral  argument on both appeals on September
22, 2004 and took the matters under submission.

The  General  Partner  does not  anticipate  that any costs to the  Partnership,
whether legal or settlement costs,  associated with these cases will be material
to the Partnership's overall operations.

On August 8, 2003 AIMCO  Properties  L.P., an affiliate of the General  Partner,
was served with a complaint in the United  States  District  Court,  District of
Columbia alleging that AIMCO Properties L.P.  willfully  violated the Fair Labor
Standards Act ("FLSA") by failing to pay  maintenance  workers  overtime for all
hours worked in excess of forty per week. On March 5, 2004 the plaintiffs  filed
an amended  complaint  also  naming  NHP  Management  Company,  which is also an
affiliate of the General Partner. The complaint is styled as a Collective Action
under the FLSA and seeks to certify state  subclasses in  California,  Maryland,
and the District of Columbia.  Specifically,  the plaintiffs  contend that AIMCO
Properties L.P. failed to compensate maintenance workers for time that they were
required to be "on-call".  Additionally,  the complaint alleges AIMCO Properties
L.P. failed to comply with the FLSA in compensating maintenance workers for time
that they worked in responding to a call while  "on-call".  The defendants  have
filed an answer to the amended  complaint  denying the substantive  allegations.
Some discovery has taken place and settlement  negotiations  continue.  Although
the outcome of any  litigation is  uncertain,  AIMCO  Properties,  L.P. does not
believe that the ultimate  outcome  will have a material  adverse  effect on its
financial  condition or results of operations.  Similarly,  the General  Partner
does not believe that the ultimate  outcome will have a material  adverse effect
on the Partnership's consolidated financial condition or results of operations.

The  Partnership  is unaware  of any other  pending  or  outstanding  litigation
matters involving it or its investment property that are not of a routine nature
arising in the ordinary course of business.

As  previously  disclosed,  the  Central  Regional  Office of the United  States
Securities  and  Exchange   Commission   (the  "SEC")  is  conducting  a  formal
investigation relating to certain matters.  Although the staff of the SEC is not
limited  in the  areas  that it may  investigate,  AIMCO  believes  the areas of
investigation include AIMCO's miscalculated monthly net rental income figures in
third quarter 2003,  forecasted  guidance,  accounts payable,  rent concessions,
vendor  rebates,  capitalization  of payroll and certain  other  costs,  and tax
credit  transactions.  AIMCO is cooperating  fully. AIMCO is not able to predict
when the matter  will be  resolved.  AIMCO does not  believe  that the  ultimate
outcome  will  have a  material  adverse  effect on its  consolidated  financial
condition  or results of  operations.  Similarly,  the General  Partner does not
believe that the ultimate  outcome  will have a material  adverse  effect on the
Partnership's consolidated financial condition or results of operations.

ITEM 2.     MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

The matters discussed in this report contain certain forward-looking statements,
including, without limitation, statements regarding future financial performance
and the effect of government  regulations.  Actual results may differ materially
from those described in the forward-looking statements and will be affected by a
variety of risks and factors including,  without limitation:  national and local
economic  conditions;  the terms of  governmental  regulations  that  affect the
Registrant and interpretations of those regulations; the competitive environment
in which the Registrant operates;  financing risks, including the risk that cash
flows from operations may be insufficient to meet required payments of principal
and interest;  real estate risks, including variations of real estate values and
the general  economic  climate in local markets and  competition  for tenants in
such markets;  litigation,  including  costs  associated  with  prosecuting  and
defending  claims  and  any  adverse   outcomes,   and  possible   environmental
liabilities.   Readers  should  carefully  review  the  Registrant's   financial
statements and the notes thereto,  as well as the risk factors  described in the
documents  the  Registrant  files  from  time to time  with the  Securities  and
Exchange Commission.

The Partnership's  investment  property consists of one apartment  complex.  The
following table sets forth the average occupancy of the  Partnership's  property
for the nine months ended September 30, 2004 and 2003:

                                                   Average Occupancy
      Property                                      2004       2003

      Carriage Hills Apartments                     92%        94%
        East Lansing, Michigan

The  Partnership's  financial  results depend upon a number of factors including
the ability to attract and maintain tenants at the investment property, interest
rates on mortgage  loans,  costs  incurred to operate the  investment  property,
general economic conditions and weather. As part of the ongoing business plan of
the Partnership,  the General Partner monitors the rental market  environment of
its  investment   property  to  assess  the  feasibility  of  increasing  rents,
maintaining or increasing  occupancy  levels and protecting the Partnership from
increases in expenses.  As part of this plan,  the General  Partner  attempts to
protect  the  Partnership  from the  burden of  inflation-related  increases  in
expenses by increasing  rents and  maintaining a high overall  occupancy  level.
However,  the  General  Partner  may use  rental  concessions  and  rental  rate
reductions  to offset  softening  market  conditions.  Accordingly,  there is no
guarantee that the General Partner will be able to sustain such a plan. Further,
a number of factors that are outside the control of the Partnership  such as the
local  economic  climate and  weather can  adversely  or  positively  affect the
Partnership's financial results.

Results of Operations

The  Partnership's  net loss for the three and nine months ended  September  30,
2004 was approximately $44,000 and $58,000, respectively, compared to net income
of approximately $4,110,000 and $4,068,000, respectively, for the three and nine
months ended  September 30, 2003.  The decrease in net income for both the three
and nine months ended  September 30, 2004 is due to a decrease in gain from sale
of discontinued  operations.  On August 29, 2003, the Partnership sold Greentree
Apartments  to a third  party  for a gross  sale  price of  $5,250,000.  The net
proceeds realized by the Partnership were approximately $5,133,000 after payment
of closing  costs.  The  Partnership  used  approximately  $3,260,000 of the net
proceeds to repay the mortgages  encumbering  the  property.  As a result of the
sale, the Partnership realized a gain of approximately  $4,188,000 for the three
and nine months ended  September  30, 2003,  and this amount is included in gain
from  sale  of  discontinued  operations.  The  property's  operations,  loss of
approximately  $50,000 and $51,000 for the three and nine months ended September
30,  2003,  respectively,  including  revenues  of  approximately  $125,000  and
$611,000 for the three and nine months ended  September 30, 2003,  respectively,
are included in loss from discontinued operations.  In addition, the Partnership
recorded a loss on early  extinguishment of debt of approximately $5,000 for the
three  and  nine  months  ended  September  30,  2003  due to the  write  off of
unamortized   loan  costs  and  discounts,   which  is  included  in  loss  from
discontinued   operations  on  the   accompanying   consolidated   statement  of
operations.

The Partnership's loss from continuing  operations was approximately $44,000 and
$58,000 for the three and nine months ended  September  30, 2004,  respectively,
compared to loss from continuing operations of approximately $28,000 and $69,000
for the three and nine  months  ended  September  30,  2003,  respectively.  The
increase in loss from continuing operations for the three months ended September
30,  2004 is due to an  increase  in  total  expenses  and a  decrease  in total
revenues.  The decrease in loss from  continuing  operations for the nine months
ended September 30, 2004 is due to an increase in total revenues. Total expenses
remained  relatively  constant for the nine months ended September 30, 2004. The
increase in total expenses for the three months ended  September 30, 2004 is due
to an increase in operating expenses,  partially offset by a decrease in general
and administrative  expenses.  Depreciation,  interest and property tax expenses
remained  relatively  constant for the three months  ended  September  30, 2004.
Total expenses remained  relatively constant for the nine months ended September
30,  2004,  as an increase  in  operating  expenses  was offset by a decrease in
interest  expense.  Depreciation,  property tax, and general and  administrative
expenses  remained  relatively  constant for the nine months ended September 30,
2004.  The  increase in  operating  expenses  for both the three and nine months
ended  September 30, 2004 is primarily  due to increases in utility  expenses at
the Partnership's  investment  property.  The increase in operating expenses for
the nine months ended  September 30, 2004 was partially  offset by a decrease in
snow removal expense at the property.  The decrease in interest  expense for the
nine months ended September 30, 2004 is due to scheduled principal payments made
on the  mortgage  encumbering  Carriage  Hills  Apartments,  which  reduced  the
carrying  balance  of the loan.  The  decrease  in  general  and  administrative
expenses  for the three  months ended  September  30, 2004 is  primarily  due to
decreases in management  reimbursements  to the General Partner as allowed under
the  Partnership   Agreement  and  professional  expenses  associated  with  the
administration of the Partnership.  Also included in general and  administrative
expenses  for the three and nine months  ended  September  30, 2004 and 2003 are
costs associated with the quarterly and annual communications with investors and
regulatory agencies and the annual audit required by the Partnership Agreement.

The decrease in total revenues for the three months ended  September 30, 2004 is
due to a decrease  in other  income,  partially  offset by an increase in rental
income.  The increase in total revenues for the nine months ended  September 30,
2004 is due to the  recognition  of a casualty  gain during  2004 (as  discussed
below),  partially  offset by  decreases  in both rental and other  income.  The
increase  in rental  income for the three  months  ended  September  30, 2004 is
primarily due to increases in occupancy and insurance proceeds received for lost
rents  related to the  casualty,  partially  offset by a decrease in the average
rental rate at Carriage Hills Apartments.  The decrease in rental income for the
nine months ended  September  30, 2004 is due to decreases in occupancy  and the
average  rental  rate,  partially  offset by  insurance  proceeds  received  (as
discussed  below) and reduced bad debt expense at the property.  The decrease in
other  income  for  both  periods  is  primarily   due  to  decreases  in  lease
cancellation fees, cleaning fees, and late charges at the property.

On June 29, 2003, there was a fire at Carriage Hills Apartments,  causing damage
to six units. The property suffered damages of approximately $287,000. Insurance
proceeds of approximately  $191,000 were received during the year ended December
31, 2003 to cover damages to the property. The Partnership recognized a casualty
gain of approximately  $153,000 resulting from the receipt of insurance proceeds
net of the write-off of approximately  $38,000 in  undepreciated  damaged assets
during the year ended December 31, 2003.  During the nine months ended September
30, 2004, the Partnership  recognized a casualty gain of approximately  $99,000,
resulting  from the receipt of additional  insurance  proceeds of  approximately
$86,000 and an  adjustment  to correct the previous  write-off of  undepreciated
damaged assets of approximately $13,000.  During the three and nine months ended
September 30, 2004, the Partnership received approximately $19,000 to cover lost
rents which is included in rental income.

Liquidity and Capital Resources

At  September  30,  2004,  the  Partnership  had cash and  cash  equivalents  of
approximately $43,000, compared to approximately $590,000 at September 30, 2003.
The decrease in cash and cash  equivalents of approximately  $549,000,  from the
Partnership's year ended December 31, 2003, is due to approximately  $509,000 of
cash used in financing  activities  and  approximately  $182,000 of cash used in
investing  activities,  partially  offset  by  approximately  $142,000  of  cash
provided by operating activities. Cash used in financing activities consisted of
a  distribution  to partners  and  payments of  principal  made on the  mortgage
encumbering  the  Partnership's  investment  property,  partially  offset by the
receipt of an advance  from an affiliate  of the General  Partner.  Cash used in
investing   activities  consisted  of  property  improvement  and  replacements,
partially offset by the receipt of insurance proceeds related to the casualty at
Carriage Hill Apartments and net withdrawals  from an escrow account  maintained
by the mortgage lender. The Partnership  invests its working capital reserves in
interest bearing accounts.

The sufficiency of existing  liquid assets to meet future  liquidity and capital
expenditure   requirements   is  directly   related  to  the  level  of  capital
expenditures  required at the  investment  property to  adequately  maintain the
physical  assets and other operating needs of the Partnership and to comply with
Federal, state and local legal and regulatory requirements.  The General Partner
monitors  developments  in the  area of legal  and  regulatory  compliance.  For
example,  the  Sarbanes-Oxley  Act  of  2002  mandates  or  suggests  additional
compliance  measures  with  regard to  governance,  disclosure,  audit and other
areas.  In light of these changes,  the  Partnership  expects that it will incur
higher  expenses  related to compliance.  Capital  improvements  planned for the
Partnership's property are detailed below.

During the nine months ended  September  30,  2004,  the  Partnership  completed
approximately  $276,000 of capital  improvements  at Carriage Hills  Apartments,
consisting  primarily of air conditioning  upgrades,  floor covering replacement
and construction related to the fire that occurred in June 2003 (as discussed in
"Results of  Operations").  These  improvements  were  funded  from  operations,
insurance  proceeds,  and replacement  reserves.  The Partnership  evaluates the
capital  improvement needs of the property during the year and currently expects
to complete an additional $49,000 in capital  improvements  during the remainder
of 2004.  Additional  capital  improvements may be considered and will depend on
the  physical  condition of the  property as well as the  anticipated  cash flow
generated by the property and replacement reserves.

The additional  capital  expenditures will be incurred only if cash is available
from  operations  and  Partnership  reserves.  To the extent that such  budgeted
capital improvements are completed,  the Partnership's  distributable cash flow,
if any, may be adversely affected at least in the short term.

The  Partnership's  assets are thought to be sufficient for any near-term  needs
(exclusive  of capital  improvements  and the upcoming  maturity of debt) of the
Partnership.  The mortgage indebtedness encumbering Carriage Hills Apartments of
approximately  $4,971,000  matures in  December  2004 with a balloon  payment of
approximately  $4,958,000 due at maturity.  The General Partner is attempting to
refinance such indebtedness  prior to such maturity date. If the property cannot
be refinanced or sold for a sufficient  amount, the Partnership will risk losing
such property through foreclosure.

The Partnership  distributed the following  amounts during the nine months ended
September 30, 2004 and 2003 (in thousands, except per unit data):

<TABLE>
<CAPTION>

                      Nine Months                      Nine Months
                         Ended         Per Limited        Ended         Per Limited
                     September 30,     Partnership    September 30,     Partnership
                          2004            Unit             2003             Unit
<S>                     <C>              <C>              <C>              <C>
Operations              $   --           $   --           $   50           $ 2.68
Sale proceeds (1)          470            24.97            1,331            59.55
  Total                 $  470           $24.97           $1,381           $62.23
</TABLE>

(1) From the sale of Greentree Apartments on August 19, 2003.

Future cash  distributions  will depend on the levels of net cash generated from
operations,  the  availability  of cash  reserves  and the  timing  of the  debt
maturity,  refinancing,  and/or property sale. The Partnership's  cash available
for  distribution  is reviewed on a monthly  basis.  There can be no  assurance,
however,  that the Partnership  will generate  sufficient funds from operations,
after required capital expenditures,  to permit any additional  distributions to
its partners during the remainder of 2004 or subsequent periods.

Other

In addition to its  indirect  ownership of the general  partner  interest in the
Partnership,  AIMCO and its affiliates  owned 11,518 limited  partnership  units
(the "Units") in the Partnership representing 61.84% of the outstanding Units at
September  30,  2004. A number of these Units were  acquired  pursuant to tender
offers  made by  AIMCO  or its  affiliates.  It is  possible  that  AIMCO or its
affiliates will acquire  additional  Units in exchange for cash or a combination
of cash and units in AIMCO Properties, L.P., the operating partnership of AIMCO,
either through private  purchases or tender offers.  Pursuant to the Partnership
Agreement,  unitholders  holding a majority  of the Units are  entitled  to take
action with respect to a variety of matters,  that include,  but are not limited
to,  voting on certain  amendments  to the  Partnership  Agreement and voting to
remove  the  General  Partner.  As a result  of its  ownership  of 61.84% of the
outstanding  Units,  AIMCO and its  affiliates  are in a position to control all
such voting  decisions  with  respect to the  Partnership.  Although the General
Partner owes fiduciary duties to the limited  partners of the  Partnership,  the
General Partner also owes fiduciary duties to AIMCO as its sole stockholder.  As
a  result,  the  duties of the  General  Partner,  as  general  partner,  to the
Partnership  and its limited  partners may come into conflict with the duties of
the General Partner to AIMCO as its sole stockholder.

Critical Accounting Policies and Estimates

The consolidated financial statements are prepared in accordance with accounting
principles   generally  accepted  in  the  United  States,   which  require  the
Partnership to make estimates and assumptions.  The Partnership believes that of
its significant  accounting policies,  the following may involve a higher degree
of judgment and complexity.

Impairment of Long-Lived Assets

The  Partnership's  investment  property is recorded at cost,  less  accumulated
depreciation,  unless considered impaired.  If events or circumstances  indicate
that the carrying  amount of a property may be impaired,  the  Partnership  will
make an assessment of its  recoverability by estimating the undiscounted  future
cash flows,  excluding interest charges, of the property. If the carrying amount
exceeds the aggregate  future cash flows,  the  Partnership  would  recognize an
impairment  loss to the extent the carrying amount exceeds the fair value of the
property.

Real  property  investments  are  subject  to varying  degrees of risk.  Several
factors  may  adversely  affect  the  economic  performance  and  value  of  the
Partnership's  investment  property.  These factors include, but are not limited
to,  changes  in the  national,  regional  and  local  economic  climate;  local
conditions  such as an oversupply of multifamily  properties;  competition  from
other available  multifamily property owners and changes in market rental rates.
Any adverse changes in these factors could cause impairment of the Partnership's
asset.

Revenue Recognition

The Partnership generally leases apartment units for twelve-month terms or less.
Rental income  attributable to leases is recognized monthly as it is earned. The
Partnership  evaluates all accounts receivable from residents and establishes an
allowance, after the application of security deposits, for accounts greater than
30 days past due on current tenants and all receivables due from former tenants.
The Partnership will offer rental concessions during particularly slow months or
in response to heavy  competition from other similar  complexes in the area. Any
concessions  given at the inception of the lease are amortized  over the life of
the lease.

ITEM 3.     CONTROLS AND PROCEDURES

(a) Disclosure Controls and Procedures.  The Partnership's management,  with the
participation of the principal executive officer and principal financial officer
of the General Partner,  who are the equivalent of the  Partnership's  principal
executive officer and principal financial officer,  respectively,  has evaluated
the  effectiveness of the Partnership's  disclosure  controls and procedures (as
such term is defined  in Rules  13a-15(e)  and  15d-15(e)  under the  Securities
Exchange  Act of 1934,  as amended  (the  "Exchange  Act")) as of the end of the
period covered by this report. Based on such evaluation, the principal executive
officer and  principal  financial  officer of the General  Partner,  who are the
equivalent  of the  Partnership's  principal  executive  officer  and  principal
financial  officer,  respectively,  have  concluded  that, as of the end of such
period, the Partnership's disclosure controls and procedures are effective.

(b) Internal Control Over Financial  Reporting.  There have not been any changes
in the Partnership's  internal control over financial reporting (as such term is
defined in Rules  13a-15(f)  and  15d-15(f)  under the Exchange  Act) during the
fiscal quarter to which this report relates that have  materially  affected,  or
are reasonably likely to materially affect,  the Partnership's  internal control
over financial reporting.

                           PART II - OTHER INFORMATION

ITEM 1.     LEGAL PROCEEDINGS

In March 1998, several putative unit holders of limited partnership units of the
Partnership  commenced an action  entitled  Rosalie  Nuanes,  et al. v. Insignia
Financial Group, Inc., et al. (the "Nuanes action") in the Superior Court of the
State of  California  for the  County  of San  Mateo.  The  plaintiffs  named as
defendants,  among others,  the Partnership,  its General Partner and several of
their affiliated  partnerships and corporate  entities.  The action purported to
assert  claims on behalf of a class of  limited  partners  and  derivatively  on
behalf of a number of limited partnerships  (including the Partnership) that are
named as nominal defendants, challenging, among other things, the acquisition of
interests in certain General Partner entities by Insignia  Financial Group, Inc.
("Insignia") and entities that were, at one time,  affiliates of Insignia;  past
tender offers by the Insignia  affiliates to acquire limited  partnership units;
management of the  partnerships  by the Insignia  affiliates;  and the series of
transactions  which  closed on October 1, 1998 and  February  26,  1999  whereby
Insignia and Insignia  Properties Trust,  respectively,  were merged into AIMCO.
The plaintiffs sought monetary damages and equitable relief,  including judicial
dissolution of the Partnership. In addition, during the third quarter of 2001, a
complaint captioned Heller v. Insignia Financial Group (the "Heller action") was
filed against the same  defendants  that are named in the Nuanes  action.  On or
about August 6, 2001,  plaintiffs  filed a first amended  complaint.  The Heller
action was brought as a purported  derivative  action,  and asserted claims for,
among other things,  breach of fiduciary duty, unfair  competition,  conversion,
unjust enrichment, and judicial dissolution.

On January 8, 2003,  the parties filed a  Stipulation  of Settlement in proposed
settlement of the Nuanes action and the Heller action.

In general  terms,  the  proposed  settlement  provides  for  certification  for
settlement  purposes of a settlement class consisting of all limited partners in
this  Partnership and others (the  "Partnerships")  as of December 20, 2002, the
dismissal  with  prejudice  and  release  of claims  in the  Nuanes  and  Heller
litigation,  payment by AIMCO of $9.9  million  (which shall be  distributed  to
settlement  class  members  after  deduction of attorney fees and costs of class
counsel and certain costs of settlement) and up to $1 million toward the cost of
independent  appraisals of the  Partnerships'  properties  by a court  appointed
appraiser.  An affiliate of the General Partner has also agreed to make at least
one round of tender offers to purchase all of the  partnership  interests in the
Partnerships within one year of final approval, if it is granted, and to provide
partners  with the  independent  appraisals  at the time of these  tenders.  The
proposed  settlement  also provided for the  limitation  of the allowable  costs
which the General  Partner or its  affiliates  will charge the  Partnerships  in
connection with this litigation and imposes limits on the class counsel fees and
costs in this litigation.  On April 11, 2003,  notice was distributed to limited
partners providing the details of the proposed settlement.

On June 13, 2003, the court granted final approval of the settlement and entered
judgment in both the Nuanes and Heller actions.  On August 12, 2003, an objector
("Objector") filed an appeal (the "Appeal") seeking to vacate and/or reverse the
order approving the settlement and entering  judgment  thereto.  On November 24,
2003,  the Objector  filed an  application  requesting  the court order AIMCO to
withdraw settlement tender offers it had commenced,  refrain from making further
offers  pending  the appeal and auction  any units  tendered  to third  parties,
contending  that the offers did not  conform  with the terms of the  settlement.
Counsel  for the  Objector  (on behalf of another  investor)  had  alternatively
requested the court take certain action  purportedly to enforce the terms of the
settlement agreement. On December 18, 2003, the court heard oral argument on the
motions  and denied them both in their  entirety.  The  Objector  filed a second
appeal challenging the court's use of a referee and its order requiring Objector
to pay those fees.


On January 28, 2004,  the  Objector  filed his opening  brief in the Appeal.  On
April 23, 2004, the General Partner and its affiliates filed a response brief in
support of the settlement  and the judgment  thereto.  The plaintiffs  have also
filed a brief in support of the  settlement.  On June 4, 2004,  Objector filed a
reply to the briefs submitted by the General Partner and Plaintiffs. In addition
both the Objector and  plaintiffs  filed  briefs in  connection  with the second
appeal.  The Court of Appeals  heard oral  argument on both appeals on September
22, 2004 and took the matters under submission.

The  General  Partner  does not  anticipate  that any costs to the  Partnership,
whether legal or settlement costs,  associated with these cases will be material
to the Partnership's overall operations.

On August 8, 2003 AIMCO  Properties  L.P., an affiliate of the General  Partner,
was served with a complaint in the United  States  District  Court,  District of
Columbia alleging that AIMCO Properties L.P.  willfully  violated the Fair Labor
Standards Act ("FLSA") by failing to pay  maintenance  workers  overtime for all
hours worked in excess of forty per week. On March 5, 2004 the plaintiffs  filed
an amended  complaint  also  naming  NHP  Management  Company,  which is also an
affiliate of the General Partner. The complaint is styled as a Collective Action
under the FLSA and seeks to certify state  subclasses in  California,  Maryland,
and the District of Columbia.  Specifically,  the plaintiffs  contend that AIMCO
Properties L.P. failed to compensate maintenance workers for time that they were
required to be "on-call".  Additionally,  the complaint alleges AIMCO Properties
L.P. failed to comply with the FLSA in compensating maintenance workers for time
that they worked in responding to a call while  "on-call".  The defendants  have
filed an answer to the amended  complaint  denying the substantive  allegations.
Some discovery has taken place and settlement  negotiations  continue.  Although
the outcome of any  litigation is  uncertain,  AIMCO  Properties,  L.P. does not
believe that the ultimate  outcome  will have a material  adverse  effect on its
financial  condition or results of operations.  Similarly,  the General  Partner
does not believe that the ultimate  outcome will have a material  adverse effect
on the Partnership's consolidated financial condition or results of operations.

ITEM 6.     EXHIBITS

            See Exhibit Index.

                                   SIGNATURES

In accordance with the  requirements of the Exchange Act, the Registrant  caused
this  report to be  signed on its  behalf  by the  undersigned,  thereunto  duly
authorized.

                                          ANGELES PARTNERS X


                                    By:   Angeles Realty Corporation
                                          Its General Partner


                                    By:    /s/Martha L. Long
                                           Martha L. Long
                                           Senior Vice President


                                    By:    /s/Stephen B. Waters
                                           Stephen B. Waters
                                           Vice President


                                    Date:  November 12, 2004

                                  EXHIBIT INDEX

Exhibit Number    Description

      3.1         Amended Certificate and Agreement of Limited Partnership dated
                  June 24, 1980,  filed in Form 10-K dated October 31, 1982, and
                  is incorporated herein by reference.

      10.4        Purchase and Sale  Agreement  with  Exhibits - Carriage  Hills
                  Apartments  filed  in  Form  8-K  dated  July  30,  1982,  and
                  incorporated herein by reference.

      10.13       Promissory  Note  dated  November  20,  1997,  by and  between
                  Carriage   Hills   Apartments,   Ltd.,   a  Michigan   limited
                  partnership,  and Lehman Brothers  Holdings,  Inc., a Delaware
                  corporation,  incorporated  by reference to the  Partnership's
                  Annual Report on Form 10-KSB dated December 31, 1997.

      10.15       Purchase and Sale Contract between Cardinal Woods  Apartments,
                  Ltd. and BH Equities,  LLC, dated June 10, 2003, filed on Form
                  8-K  dated  August  19,  2003  and   incorporated   herein  by
                  reference.

      10.16       First Amendment to Purchase and Sale Contract between Cardinal
                  Woods  Apartments,  Ltd. and BH Equities,  LLC, dated July 10,
                  2003, filed on Form 8-K dated August 19, 2003 and incorporated
                  herein by reference.

      10.17       Second   Amendment  to  purchase  and  sale  contract  between
                  Cardinal  Woods  Apartments,  Ltd. and BH Equities,  LLC dated
                  August 15,  2003 filed on Form 8-K dated  August 19,  2003 and
                  incorporated herein by reference.

      31.1        Certification  of  equivalent  of  Chief  Executive  Officer
                  pursuant     to     Securities     Exchange     Act    Rules
                  13a-14(a)/15d-14(a),  as Adopted  Pursuant to Section 302 of
                  the Sarbanes-Oxley Act of 2002.

      31.2        Certification  of  equivalent  of  Chief  Financial  Officer
                  pursuant     to     Securities     Exchange     Act    Rules
                  13a-14(a)/15d-14(a),  as Adopted  Pursuant to Section 302 of
                  the Sarbanes-Oxley Act of 2002.

      32.1        Certification   Pursuant  to  18  U.S.C.  Section  1350,  as
                  Adopted  Pursuant to Section 906 of the  Sarbanes-Oxley  Act
                  of 2002.

      99A         Agreement  of Limited  Partnership  for Angeles  Partners X GP
                  Limited  Partnership  between  Angeles Realty  Corporation and
                  Angeles  Partners X, L.P.  entered into on September 15, 1993,
                  filed  in Form  10-QSB  dated  September  30,  1993,  which is
                  incorporated herein by reference.

Exhibit 31.1

                                  CERTIFICATION


I, Martha L. Long, certify that:


1.    I have reviewed this quarterly  report on Form 10-QSB of Angeles  Partners
      X;

2.    Based on my knowledge,  this 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
      report;

3.    Based on my  knowledge,  the  financial  statements,  and other  financial
      information  included  in this  report,  fairly  present  in all  material
      respects the financial condition,  results of operations and cash flows of
      the small  business  issuer as of, and for, the periods  presented in this
      report;

4.    The  small  business  issuer's  other  certifying  officer(s)  and  I  are
      responsible  for  establishing  and  maintaining  disclosure  controls and
      procedures (as defined in Exchange Act Rules  13a-15(e) and 15d-15(e)) for
      the small business issuer and have:

      (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
            small business issuer, including its consolidated  subsidiaries,  is
            made  known to us by  others  within  those  entities,  particularly
            during the period in which this report is being prepared;

      (b)   Evaluated  the   effectiveness   of  the  small  business   issuer'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

      (c)   Disclosed in this report any change in the small  business  issuer's
            internal  control over financial  reporting that occurred during the
            small  business  issuer's  most  recent  fiscal  quarter  (the small
            business  issuer's  fourth  fiscal  quarter in the case of an annual
            report) that has  materially  affected,  or is reasonably  likely to
            materially affect, the small business issuer's internal control over
            financial reporting; and

5.    The  small  business  issuer's  other  certifying  officer(s)  and I  have
      disclosed,  based on our most recent  evaluation of internal  control over
      financial reporting, to the small business issuer's auditors and the audit
      committee of the small  business  issuer's  board of directors (or persons
      performing the equivalent functions):

      (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 small business  issuer's
            ability  to  record,   process,   summarize  and  report   financial
            information; and

      (b)   Any fraud,  whether or not  material,  that  involves  management or
            other  employees who have a significant  role in the small  business
            issuer's internal control over financial reporting.

Date: November 12, 2004

                                    /s/Martha L. Long
                                    Martha L. Long
                                    Senior   Vice   President   of
                                    Angeles  Realty   Corporation,
                                    equivalent    of   the   chief
                                    executive   officer   of   the
                                    Partnership

Exhibit 31.2


                                  CERTIFICATION


I, Stephen B. Waters, certify that:


1.    I have reviewed this quarterly  report on Form 10-QSB of Angeles  Partners
      X;

2.    Based on my knowledge,  this 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
      report;

3.    Based on my  knowledge,  the  financial  statements,  and other  financial
      information  included  in this  report,  fairly  present  in all  material
      respects the financial condition,  results of operations and cash flows of
      the small  business  issuer as of, and for, the periods  presented in this
      report;

4.    The  small  business  issuer's  other  certifying  officer(s)  and  I  are
      responsible  for  establishing  and  maintaining  disclosure  controls and
      procedures (as defined in Exchange Act Rules  13a-15(e) and 15d-15(e)) for
      the small business issuer and have:

      (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
            small business issuer, including its consolidated  subsidiaries,  is
            made  known to us by  others  within  those  entities,  particularly
            during the period in which this report is being prepared;

      (b)   Evaluated  the   effectiveness   of  the  small  business   issuer'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

      (c)   Disclosed in this report any change in the small  business  issuer's
            internal  control over financial  reporting that occurred during the
            small  business  issuer's  most  recent  fiscal  quarter  (the small
            business  issuer's  fourth  fiscal  quarter in the case of an annual
            report) that has  materially  affected,  or is reasonably  likely to
            materially affect, the small business issuer's internal control over
            financial reporting; and

5.    The  small  business  issuer's  other  certifying  officer(s)  and I  have
      disclosed,  based on our most recent  evaluation of internal  control over
      financial reporting, to the small business issuer's auditors and the audit
      committee of the small  business  issuer's  board of directors (or persons
      performing the equivalent functions):

      (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 small business  issuer's
            ability  to  record,   process,   summarize  and  report   financial
            information; and


      (b)   Any fraud,  whether or not  material,  that  involves  management or
            other  employees who have a significant  role in the small  business
            issuer's internal control over financial reporting.


Date: November 12, 2004

                                    /s/ Stephen B. Waters
                                    Stephen B. Waters
                                    Vice President of Angeles Realty
                                    Corporation,
                                    equivalent of the chief financial officer
                                    of the Partnership

Exhibit 32.1


                          Certification of CEO and CFO
                       Pursuant to 18 U.S.C. Section 1350,
                             As Adopted Pursuant to
                Section 906 of the Sarbanes-Oxley Act of 2002



In  connection  with the Quarterly  Report on Form 10-QSB of Angeles  Partners X
(the "Partnership"),  for the quarterly period ended September 30, 2004 as filed
with the Securities and Exchange  Commission on the date hereof (the  "Report"),
Martha  L.  Long,  as the  equivalent  of the  chief  executive  officer  of the
Partnership,  and Stephen B. Waters,  as the  equivalent of the chief  financial
officer of the Partnership, each hereby certifies, pursuant to 18 U.S.C. Section
1350,  as adopted  pursuant  to Section 906 of the  Sarbanes-Oxley  Act of 2002,
that, to the best of his knowledge:

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

      (2)   The  information  contained in the Report  fairly  presents,  in all
            material respects, the financial condition and results of operations
            of the Partnership.


                                           /s/Martha L. Long
                                    Name:  Martha L. Long
                                    Date:  November 12, 2004


                                           /s/ Stephen B. Waters
                                    Name:  Stephen B. Waters
                                    Date:  November 12, 2004

This  certification is furnished with this Report pursuant to Section 906 of the
Sarbanes-Oxley  Act of 2002 and shall not be deemed filed by the Partnership for
purposes of Section 18 of the Securities Exchange Act of 1934, as amended.