Exhibit 31.2

**CERTIFICATION**

I, Stephen B. Waters,certify that:

1.    I havereviewed this quarterly report on Form 10-Q of Angeles Partners X;

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

 

3.   Based on my knowledge, the financial statements, and other financial informationincluded in this report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this report; 

 

4.   The registrant's other certifying officer(s) and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financialreporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)), for theregistrant and have: 

 

(a)  Designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, to ensure thatmaterial information relating to the registrant, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this report is being prepared; 

 

(b)  Designed such internal control over financial reporting, or caused such internalcontrol over financial reporting to be designed under our supervision, toprovide reasonable assurance regarding the reliability of financial reportingand the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles;

 

(c)  Evaluated the effectiveness of the registrant's disclosure controls andprocedures and presented in this report our conclusions about the effectivenessof the disclosure controls and procedures, as of the end of the period coveredby this report based on such evaluation; and 

 

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

 

5.     The registrant'sother certifying officer(s) and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the registrant'sauditors and the audit committee of the registrant's board of directors (orpersons performing the equivalent functions): 

 

(a)  All significant deficiencies and material weaknesses in the design or operationof internal control over financial reporting which are reasonably likely toadversely affect the registrant's ability to record, process, summarize andreport financial information; and 

 

(b)  Any fraud, whether or not material, that involves management or other employeeswho have a significant role in the registrant's internal control over financialreporting. 

 

Date:May 13, 2011

/s/Stephen B.Waters

Stephen B. Waters

Senior Director ofPartnership Accounting of Angeles Realty Corporation, equivalent of the chieffinancial officer of the Partnership