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 reportdoes not contain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respectto the period covered by this report; 

 

3.    Based on my knowledge, thefinancial statements, and other financial information included in this report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the registrant as of, and for, the periodspresented in this report; 

 

4.    The registrant's other certifyingofficer(s) and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined in ExchangeAct Rules 13a-15(f) and 15d-15(f)), for the registrant and have: 

 

(a)   Designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to be designedunder our supervision, to ensure that material information relating to theregistrant, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which thisreport is being prepared; 

 

(b)   Designed such internal control overfinancial reporting, or caused such internal control over financial reporting tobe designed under our supervision, to provide reasonable assurance regarding thereliability of financial reporting and the preparation of financial statementsfor external purposes in accordance with generally accepted accountingprinciples;

 

(c)   Evaluated the effectiveness of theregistrant's disclosure controls and procedures and presented in this report ourconclusions 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

 

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

 

5.    The registrant's other certifying officer(s) and I have disclosed, based on ourmost recent evaluation of internal control over financial reporting, to theregistrant's auditors and the audit committee of the registrant's board ofdirectors (or persons performing the equivalent functions): 

 

(a)   All significant deficiencies andmaterial weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect theregistrant's ability to record, process, summarize and report financialinformation; and 

 

(b)   Any fraud, whether or not material, thatinvolves management or other employees who have a significant role in theregistrant's internal control over financial reporting. 

Date: August 11,2010

/s/Stephen B.Waters

Stephen B. Waters

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