FORM 10-QSB--QUARTERLY OR TRANSITIONAL REPORT UNDER SECTION 13 OR 15(D) OF
                      THE SECURITIES EXCHANGE ACT OF 1934
                        QUARTERLY OR TRANSITIONAL REPORT

                    U.S. Securities and Exchange Commission
                            Washington, D.C.  20549


                                  FORM 10-QSB

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

                 For the quarterly period ended March 31, 1999

[ ]  TRANSITION REPORT PURSUANT TO 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
     1934

               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                             (IRS Employer
incorporation or organization)                            Identification No.)

                               55 Beattie Place,
                                 P.O. 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


a)
                               ANGELES PARTNERS X

                           CONSOLIDATED BALANCE SHEET
                                  (Unaudited)

                                 March 31, 1999
                        (in thousands, except unit data)



Assets

    Cash and cash equivalents                                     $ 2,459

    Receivables and deposits                                          252

    Restricted escrows                                                386

    Other assets                                                      292

    Investment properties:

       Land                                          $   312

       Buildings and related personal property         8,779

                                                       9,091

       Less accumulated depreciation                  (6,286)       2,805

                                                                  $ 6,194
  
  Liabilities and Partners' Deficit
   
  Liabilities

     Accounts payable                                             $    42

     Tenant security deposit liabilities                               13

     Accrued property taxes                                            25

     Other liabilities                                                158

     Notes payable, including $150 in default                       8,824


  Partners' Deficit

     General partner's                               $  (215)

     Limited partners' (18,625 units                  (2,653)

       issued and outstanding)                                     (2,868)

                                                                  $ 6,194

          See Accompanying Notes to Consolidated Financial Statements

b)
                               ANGELES PARTNERS X

                     CONSOLIDATED STATEMENTS OF OPERATIONS
                                  (Unaudited)
                        (in thousands, except unit data)





                                                          Three Months Ended

                                                               March 31,

                                                           1999         1998

Revenues:

    Rental income                                      $   786      $   774

    Other income                                            40           40

    Gain on sale of investment property                  2,673           --

      Total revenues                                     3,499          814

Expenses:

    Operating                                              340          352

    General and administrative                              49           40

    Depreciation                                           112          158

    Interest                                               239          322

    Property taxes                                          63           72

Total expenses                                             803          944


Income (loss) before extraordinary item                $ 2,696      $  (130)


Extraordinary loss on early extinguishment of debt          66           --


Net income (loss)                                      $ 2,630      $  (130)


Net income (loss) allocated to general partner (1%)    $    26      $    (1)

Net income (loss) allocated to limited partners (99%)    2,604         (129)

                                                       $ 2,630      $  (130)


Net income (loss) per limited partnership unit:

Income (loss) before extraordinary item                $143.33      $ (6.93)

Extraordinary item                                       (3.51)          --

Net income                                             $139.82      $ (6.93)

          See Accompanying Notes to Consolidated Financial Statements

c)
                               ANGELES PARTNERS X

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




                                  Limited

                                Partnership   General    Limited

                                   Units     Partner's  Partners'    Total


Original capital contributions    18,714     $     1     $18,714    $18,715


Partners' deficit at

  December 31, 1998               18,625     $  (241)    $(5,257)   $(5,498)


Net income for the three months

  ended March 31, 1999                --          26       2,604      2,630


Partners' deficit at

  March 31, 1999                  18,625     $  (215)    $(2,653)   $(2,868)

          See Accompanying Notes to Consolidated Financial Statements

d)
                               ANGELES PARTNERS X

                     CONSOLIDATED STATEMENTS OF CASH FLOWS
                                  (Unaudited)
                                 (in thousands)


                                                           Three Months Ended

                                                                March 31,

                                                             1999         1998

Cash flows from operating activities:

  Net income (loss)                                      $ 2,630      $   (130)

  Adjustments to reconcile net income (loss) to

    net cash (used in) provided by operating activities:

    Depreciation                                             112           158

    Amortization of discounts and loan costs                  10            14

    Extraordinary loss on early extinguishment of debt        66            --

    Gain on sale of investment property                   (2,673)           --

    Change in accounts:

       Receivables and deposits                               56           147

       Other assets                                          (23)          (34)

       Accounts payable                                     (109)          (45)

       Tenant security deposit liabilities                   (18)           --

       Accrued property taxes                                (87)          (63)

       Other liabilities                                     (73)          (23)

         Net cash (used in) provided by operating

            activities                                      (109)           24

Cash flows from investing activities:

  Property improvements and replacements                     (47)          (47)

  Net deposits to restricted escrows                         (24)          (12)

  Proceeds from sale of investment property                5,054            --

         Net cash provided by (used in) investing

            activities                                     4,983           (59)

Cash flows from financing activities:

Payments on mortgage notes payable                           (32)          (33)

Loan costs paid                                             --           (12)

Distributions to partners                                     --            (1)

Repayment of notes payable                                (3,627)           --

Prepayment penalty                                           (39)           --

         Net cash used in financing activities            (3,698)          (46)

Net increase (decrease) in cash and cash equivalents       1,176           (81)

Cash and cash equivalents at beginning of period           1,283         1,531

Cash and cash equivalents at end of period               $ 2,459       $ 1,450

Supplemental disclosure of cash flow information:

Cash paid for interest                                   $   261       $   264

          See Accompanying Notes to Consolidated Financial Statements



e)
                               ANGELES PARTNERS X

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  (Unaudited)


NOTE A - BASIS OF PRESENTATION

The accompanying unaudited consolidated financial statements for 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.
In the opinion of Angeles Realty Corporation (the "General Partner"), all
adjustments (consisting of normal recurring accruals) considered necessary for a
fair presentation have been included.  Operating results for the three month
period ended March 31, 1999, are not necessarily indicative of the results that
may be expected for the fiscal year ending December 31, 1999.  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
fiscal year ended December 31, 1998.

Principles of Consolidation

The consolidated financial statements include all of the accounts of the
Partnership and its 99% limited partnership interests in Cardinal Woods
Apartments, Ltd., Carriage AP X, Ltd. and Vista AP X, Ltd.  The Partnership may
remove the General Partner of these lower tier partnerships, therefore, the
lower tier partnerships are controlled and consolidated by the Partnership.  All
significant interpartnership balances have been eliminated.

NOTE B - TRANSFER OF CONTROL

Pursuant to a series of transactions which closed on October 1, 1998 and
February 26, 1999, Insignia Financial Group, Inc. and Insignia Properties Trust
merged into Apartment Investment and Management Company ("AIMCO"), a publicly
traded real estate investment trust, with AIMCO being the surviving corporation
(the "Insignia Merger"). As a result, AIMCO acquired 100% ownership interest in
the General Partner.  The General Partner does not believe that this transaction
will have a material effect on the affairs and operations of the Partnership.

NOTE C - DISPOSITION OF PROPERTY

On March 1, 1999, Vista Hills Apartments, located in El Paso, Texas, was sold to
an unaffiliated third party for $5,150,000.  After closing expenses of
approximately $96,000 the net proceeds received by the Partnership were
approximately $5,054,000. The Partnership used most of the proceeds from the
sale of the property to pay off the debt encumbering the property of
approximately $3,627,000.  The sale of the property resulted in a gain of sale
of investment property of approximately $2,673,000 and a loss on early
extinguishment of debt of approximately $66,000.


NOTE D - TRANSACTIONS WITH AFFILIATED PARTIES

The Partnership has no employees and is dependent on the General Partner and its
affiliates for the management and administration of all partnership activities.
The Partnership Agreement provides for payments to affiliates for services and
as reimbursement of certain expenses incurred by affiliates on behalf of the
Partnership. The following payments were made to the General Partner and
affiliates during the quarter ended March 31, 1999 and 1998:


                                                                1999      1998

                                                                (in thousands)


Property management fees (included in operating expenses)     $ 43      $ 42


Reimbursement for services of affiliates

  (included in operating, and general and administrative

  expenses) (1)                                                 25        26


(1)  Included in "Reimbursement for services of affiliates" for the quarter
     ended March 31, 1998, is approximately $1,000, in reimbursements for
     construction oversight cost.  No such costs were incurred for the quarter
     ended March 31, 1999.

During the quarters ended March 31, 1999 and 1998, affiliates of the General
Partner were entitled to receive 5% of gross receipts from all of the
Registrant's properties for providing property management services.  The
Registrant paid to such affiliates approximately $43,000 and $42,000 for the
quarters ended March 31, 1999 and 1998, respectively.

An affiliate of the General Partner received reimbursement of accountable
administrative expenses amounting to approximately $25,000 and $26,000 for the
quarters ended March 31, 1999 and 1998, respectively.

AMIT, a real estate investment trust, provided unsecured loans to the
Partnership. Concurrent with the sale of Cardinal Woods Apartments on August 15,
1997, the Partnership repaid approximately $588,000 to AMIT.  In addition, upon
the refinancing of Carriage Hills on November 20, 1997, approximately $1,432,000
was repaid to AMIT. The Partnership also had a loan that was previously secured
by Vista Hills Apartments; however, the second mortgage was released in 1992 as
part of the terms and conditions for refinancing the first mortgage. A
multifamily rider was executed between the Partnership and the first mortgage
holder for Vista AP X, stating that any subordinated debt must be non-
foreclosable and have a maturity date not less than 2 years beyond the maturity
of the refinanced first mortgage.  The agreement also provided for interest to
be paid based on available cash flow.  In June 1996, but effective March 31,
1996, this loan was modified, adding non-default accrued interest payable to the
loan balance and waiving accrued, but unpaid, default interest and late charges.
The modified note would have matured in September 2002 and provided for interest
at 12.5% on the original $1,300,000 note amount.  The debt restructuring was
accounted for as a modification of terms.  The total future cash payments under
the restructured loan exceeded the carrying value of the loan as of the date of
restructure.  Consequently, interest on the restructured debt was being recorded
at an effective rate of 10.8% which was the rate required to equate the present
value of the total future cash payments under the new terms with the carrying
amount of the loan at the date of restructure.  As part of the modification,
AMIT was granted a first priority lien on the Partnership's 99% limited
partnership interest in the Vista AP X lower-tier partnership which owns Vista
Hills Apartments.  The lender's recourse was limited to the assets of Vista AP
X; the debt was non-recourse to the other assets of the Partnership.  This loan,
with a carrying amount of approximately $1,561,000 plus accrued interest of
approximately $325,000, was assigned to AAP on December 31, 1997 and was
ultimately forgiven by AAP in August 1998. As a result of the repayments and
assignment mentioned above, the Partnership has no outstanding obligations to
AMIT at March 31, 1999.

In November 1992, AAP, a Delaware limited partnership which controlled the
working capital loan previously provided by Angeles Capital Investment, Inc.
("ACII"), was organized.  Angeles Corporation ("Angeles") is the 99% limited
partner of AAP and Angeles Acceptance Directives, Inc.("AAD"), which is wholly-
owned by IPT, was, until April 14, 1995, the 1% general partner of AAP.  On
April 14, 1995, as part of a settlement of claims between affiliates of the
General Partner and Angeles, AAD resigned as general partner of AAP and
simultaneously received a .5% limited partner interest in AAP. An affiliate of
Angeles now serves as the general partner of AAP.

This working capital loan funded Vista AP X's operating deficits in prior years.
As a result of the sale of Cardinal Woods Apartments on August 15, 1997,
$501,000 of the then outstanding debt to AAP was repaid.  The remaining Vista AP
X note payable of $150,000 became due November 25, 1997.  Upon maturity, Vista
AP X did not have the means with which to satisfy the maturing debt obligation.
The loan was unsecured; AAP's recourse was limited to the assets of Vista AP X.
The debt was non-recourse to the other assets of the Partnership.  In August
1998, the General Partner negotiated a settlement with AAP, whereby the
Partnership paid AAP $30,000, and the remainder of the debt owed AAP, including
the $1,561,000 note previously assigned to AAP by AMIT, was forgiven.  As a
result of the repayments and assignment mentioned above, the Partnership has no
outstanding obligations to AMIT for the quarter ended March 31, 1999.

NOTE E - SEGMENT INFORMATION

Description of the types of products and services from which the reportable
segment derives its revenues:

The Partnership has one reportable segment:  residential properties. The
Registrant's residential property segment consists of two apartment complexes
located in Alabama and Michigan.  The Partnership rents apartment units to
tenants for terms that are typically twelve months or less.

Measurement of segment profit or loss:

The Partnership  evaluates performance based on operating income.  The
accounting policies of the reportable segment are the same as those described in
the summary of significant accounting policies included in the Partnership's
annual report on Form 10-KSB for the fiscal year ended December 31, 1998.


Factor management used to identify the enterprise's reportable segment:

The Partnership's reportable segment consists of investment properties that
offer similar products and services.  Although each of the investment properties
is managed separately, they have been aggregated into one segment as they
provide services with similar types of products and customers.

Segment information for the three months ended March 31, 1999 and 1998 is shown
in the tables below.  The "Other" Column includes partnership administration
related items and income and expense not allocated to the reportable segment.

1999
                                           Residential     Other        Totals
Rental income                              $  786       $    --      $  786
Other income                                   30            10          40
Interest expense                              239            --         239
Depreciation                                  112            --         112
General and administrative expense             --            49          49
Gain on sale of investment property         2,673            --       2,673
Extraordinary loss on early
 extinguishment of debt                        66            --          66
Segment profit (loss)                       2,669           (39)      2,630
Total assets                                4,019         2,175       6,194
Capital expenditures for investment
 Properties                                    47            --          47

1998
                                           Residential     Other        Totals
Rental income                              $  774       $   --       $  774
Other income                                   26           14           40


Interest expense                              318            4          322
Depreciation                                  158           --          158
General and administrative expense             --           40           40
Segment loss                                 (100)         (30)        (130)
Total assets                                6,267        1,432        7,699
Capital expenditures for investment
 Properties                                    47           --           47



NOTE F - 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. in the Superior Court of the State of California
for the County of San Mateo.  The plaintiffs named as defendants, among others,
the Partnership, the General Partner and several of their affiliated
partnerships and corporate entities. The complaint purports to assert claims on
behalf of a class of limited partners and derivatively on behalf of a number of
limited partnerships (including the Partnership) which are named as nominal
defendants, challenging the acquisition by Insignia Financial Group, Inc.
("Insignia") and entities which were, at one time, affiliates of Insignia
("Insignia Affiliates") of interests in certain general partner entities, past
tender offers by Insignia Affiliates to acquire limited partnership units, the
management of partnerships by Insignia Affiliates as well as a recently
announced agreement between Insignia and Apartment Investment and Management
Company. The complaint seeks monetary damages and equitable relief, including
judicial dissolution of the Partnership. On June 25, 1998, the General Partner
filed a motion seeking dismissal of the action. In lieu of responding to the
motion, the plaintiffs have filed an amended complaint.  The General Partner has
filed demurrers to the amended complaint which were heard during February 1999.
No ruling on such demurrers has been received. The General Partner does not
anticipate that costs associated with this case, if any, will be material to the
Partnership's net operations.

The Partnership is unaware of any other pending or outstanding litigation that
is not of a routine nature arising in the ordinary course of business.

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

The matters discussed in this Form 10-QSB contain certain forward-looking
statements and involve risks and uncertainties (including changing market
conditions, competitive and regulatory matters, etc.) detailed in the
disclosures contained in this Form 10-QSB and the other filings with the
Securities and Exchange Commission made by the Partnership from time to time.
The discussion of the Partnership's business and results of operations,
including forward-looking statements pertaining to such matters, does not take
into account the effects of any changes to the Partnership's business and
results of operation.  Accordingly, actual results could differ materially from
those projected in the forward-looking statements as a result of a number of
factors, including those identified herein.

The Partnership's remaining investment properties consist of two apartment
complexes. The following table sets forth the average occupancy of the
Partnership's remaining properties for the three months ended March 31, 1999 and
1998:


                                                Average Occupancy

Property                                         1999       1998


Greentree Apartments

  Mobile, Alabama                                99%         94%



Carriage Hills Apartments

East Lansing, Michigan                           94%         94%


The General Partner attributes the increase in occupancy at Greentree Apartments
to an aggressive and effective marketing campaign during the last part of 1998
and into the first quarter of 1999.

Results of Operations

The Partnership realized net income of approximately $2,630,000 for the three
months ended March 31, 1999, compared to a net loss of approximately $130,000
for the three months ended March 31, 1998.  The increase in net income is
primarily attributable to an increase in total revenues and to a lesser extent a
decrease in total expenses. Total revenues increased primarily as a result of
the gain recognized during 1999 on the sale of Vista Hills Apartments.  The gain
recognized in 1999 was partially offset by the loss on early extinguishment of
debt recognized upon the sale of the property. On March 1, 1999, Vista Hills
Apartments, located in El Paso, Texas, was sold to an unaffiliated third party
for $5,150,000.  After closing expenses of approximately $96,000 the net
proceeds received by the Partnership were approximately $5,054,000. The
Partnership used most of the proceeds from the sale of the property to pay off
the debt encumbering the property of approximately $3,627,000. The General
Partner is currently evaluating its position with respect to the remainder of
the proceeds.

Excluding the impact of the sale of Vista Hills Apartments, the net loss
decreased approximately $88,000, for the three months ended March 31, 1999 as
compared to the three months ended March 31, 1998 primarily due to an increase
in total revenues and a decrease in total expenses.  Total revenues increased as
a result of an increase in rental revenue at the remaining properties due to
increased occupancy at Greentree Apartments as discussed above.  Total revenues
decreased due to decreases in operating, depreciation, interest and property tax
expense.  Operating expense decreased due to a decrease in insurance and repairs
and maintenance expenses.  Insurance expense decreased due to the change in
insurance carrier during the fourth quarter of 1998 which resulted in lower
insurance premiums.  Repairs and maintenance decreased as a result of the major
capital improvements that were performed on the properties during 1998.

General and administrative expense remained relatively constant for the
comparable periods.  Included in general and administrative expenses at both
March 31, 1999 and 1998 are management reimbursements to the General Partner
allowed under the Partnership Agreement.  In addition, costs associated with the
quarterly and annual communications with investors and regulatory agencies and
the annual audit required by the Partnership Agreement are also included.

As part of the ongoing business plan of the Partnership, the General Partner
monitors the rental market environment of each of its investment properties 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, due to changing market
conditions, which can result in the use of rental concessions and rental
reductions to offset softening market conditions, there is no guarantee that the
General Partner will be able to sustain such a plan.

Liquidity and Capital Resources

At March 31, 1999, the Partnership had cash and cash equivalents of
approximately $2,459,000 compared to approximately $1,450,000 at March 31, 1998.
Cash increased approximately $1,176,000 from December 31, 1998 as a result of
approximately $4,983,000 of cash provided by investing activities offset by
approximately $109,000 of cash used in operating activities and approximately
$3,698,000 of cash used in financing activities.  Net cash provided by investing
activities consisted of proceeds from sale of investment property slightly
offset by property improvements and replacements, charges and deposits to
restricted escrows.  Net cash used in financing activities consisted primarily
of repayment of mortgage notes payable, debt extinguishment costs, and payments
on mortgage notes payable.  The Partnership invests its working capital reserves
in a money market account.

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 properties 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.  Capital improvements
planned for each of the Partnership's properties are detailed below.

Greentree Apartments

Based on a report received from an independent third party consultant analyzing
necessary exterior improvements and estimates made by the General Partner on
interior improvements, it is estimated that the property requires approximately
$160,000 of capital improvements over the near term.  The Partnership has
budgeted, but is not limited to, capital improvements of approximately $74,000
for 1999 and consist of air conditioning replacements, electrical repairs, major
landscaping and plumbing upgrades. For the three months ended March 31, 1999,
the Partnership has expended approximately $14,000 consisting primarily of floor
covering replacements.

Carriage Hills Apartments

Based on a report received from an independent third party consultant analyzing
necessary exterior improvements and estimates made by the General Partner on
interior improvements, it is estimated that the property requires approximately
$569,000 of capital improvements over the near term. The partnership has
budgeted, but is not limited to capital improvements of approximately $569,000
for 1999.  These improvements consist of siding/trim/facial/ soffits, balconies,
and parking lot repairs.  For the three months ended March 31, 1999, the
Partnership has expended approximately $27,000 consisting primarily of floor
covering and appliance replacements.

Vista Hills Apartments

During January and February of 1999, the Partnership expended approximately
$6,000 consisting primarily of roof repairs and floor covering replacements.
This property was sold March 1, 1999.

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

The Partnership's current assets are thought to be sufficient for any near-term
needs (exclusive of capital improvements) of the Partnership.  The mortgage
indebtedness of approximately $8,824,000, net of discount, matures at various
times with balloon payments due at maturity.  The General Partner will attempt
to refinance such indebtedness and/or sell the properties prior to such maturity
dates.  If the properties cannot be refinanced or sold for a sufficient amount,
the Partnership will risk losing such properties through foreclosure.

There were no cash distributions to the partners during the three months ended
March 31, 1999 or 1998.  The Partnership's distribution policy is reviewed on a
quarterly basis.  Future cash distributions will depend on the levels of net
cash generated from operations, the availability of cash reserves, and the
timing of debt maturities, refinancings and/or property sales.  There can be no
assurance, however, that the Partnership will generate sufficient funds from
operations, after planned capital improvement expenditures, to permit any
additional distributions to its partners in 1999 or subsequent periods.

Potential Tender Offer

On October 1, 1998,  Insignia Financial Group, Inc. merged into AIMCO, a real
estate investment trust, whose Class A Common Shares are listed on the New York
Stock Exchange.  As a result of such merger, AIMCO and AIMCO Properties, L.P., a
Delaware limited partnership and the operating partnership of AIMCO ("AIMCO OP")
acquired indirect control of the General Partner.  AIMCO and its affiliates
currently own 26.03% of the limited partnership interests in the Partnership.
AIMCO is presently considering whether it will engage in an exchange offer for
additional limited partnership interests in the Partnership. There is a
substantial likelihood that, within a short period of time, AIMCO OP will offer
to acquire limited partnership interests in the Partnership for cash or
preferred units or common units of limited partnerships interests in AIMCO OP.
While such an exchange offer is possible, no definite plans exist as to when or
whether to commence such an exchange offer, or as to the terms of any such
exchange offer, and it is possible that none will occur.

A registration statement relating to these securities has been filed with the
Securities and Exchange Commission but has not yet become effective. These
securities may not be sold nor may offers to buy be accepted prior to the time
the registration statement becomes effective. This Form 10-QSB shall not
constitute an offer to sell or the solicitation of an offer to buy nor shall
there be any sale of these securities in any state in which such offer,
solicitation or sale would be unlawful prior to the registration or
qualification under the securities laws of any such state.

Year 2000 Compliance

General Description of the Year 2000 Issue and the Nature and Effects of the
Year 2000 on Information Technology (IT) and Non-IT Systems

The Year 2000 issue is the result of computer programs being written using two
digits rather than four digits to define the applicable year.  The Partnership
is dependent upon the General Partner and its affiliates for management and
administrative services ("Managing Agent").  Any of the computer programs or
hardware that have date-sensitive software or embedded chips may recognize a
date using "00" as the year 1900 rather than the year 2000.  This could result
in a system failure or miscalculations causing disruptions of operations,
including, among other things, a temporary inability to process transactions,
send invoices, or engage in similar normal business activities.

Over the past two years, the Managing Agent has determined that it will be
required to modify or replace significant portions of its software and certain
hardware so that those systems will properly utilize dates beyond December 31,
1999.  The Managing Agent presently believes that with modifications or
replacements of existing software and certain hardware, the Year 2000 issue can
be mitigated.  However, if such modifications and replacements are not made, or
not completed in time, the Year 2000 issue could have a material impact on the
operations of the Partnership.

The Managing Agent's plan to resolve Year 2000 issues involves four phases:
assessment, remediation, testing, and implementation.  To date, the Managing
Agent has fully completed its assessment of all the information systems that
could be significantly affected by the Year 2000, and has begun the remediation,
testing and implementation phases on both hardware and software systems.
Assessments are continuing in regards to embedded systems.  The status of each
is detailed below.

Status of Progress in Becoming Year 2000 Compliant, Including Timetable for
Completion of Each Remaining Phase

Computer Hardware:

During 1997 and 1998, the Managing Agent identified all of the computer systems
at risk and formulated a plan to repair or replace each of the affected systems.
In August 1998, the mainframe system used by the Managing Agent became fully
functional.  In addition to the mainframe, PC-based network servers, routers and
desktop PCs were analyzed for compliance.  The Managing Agent has begun to
replace each of the non-compliant network connections and desktop PCs and, as of
March 31, 1999, had completed approximately 75% of this effort.

The total cost to the Managing Agent to replace the PC-based network servers,
routers and desktop PCs is expected to be approximately $1.5 million of which
$1.3 million has been incurred to date.  The remaining network connections and
desktop PCs are expected to be upgraded to Year 2000 compliant systems by July
31, 1999.

Computer Software:

The Managing Agent utilizes a combination of off-the-shelf, commercially
available software programs as well as custom-written programs that are designed
to fit specific needs.  Both of these types of programs were studied, and
implementation plans written and executed with the intent of repairing or
replacing any non-compliant software programs.

During 1998, the Managing Agent began converting the existing property
management and rent collection systems to its management properties Year 2000
compliant systems.  The estimated additional costs to convert such systems at
all properties, is $200,000, and the implementation and the testing process is
expected to be completed by July 31, 1999.

The final software area is the office software and server operating systems.
The Managing Agent has upgraded all non-compliant office software systems on
each PC and has upgraded 80% of the server operating systems.  The remaining
server operating systems are planned to be upgraded to be Year 2000 compliant by
July 31, 1999.

Operating Equipment:

The Managing Agent has operating equipment, primarily at the property sites,
which needed to be evaluated for Year 2000 compliance.  In September 1997, the
Managing Agent began taking a census and inventory of embedded systems
(including those devices that use time to control systems and machines at
specific properties, for example elevators, heating, ventilating, and air
conditioning systems, security and alarm systems, etc.).

The Managing Agent has chosen to focus its attention mainly upon security
systems, elevators, heating, ventilating and air conditioning systems, telephone
systems and switches, and sprinkler systems.  While this area is the most
difficult to fully research adequately, management has not yet found any major
non-compliance issues that put the Managing Agent at risk financially or
operationally.  The Managing Agent intends to have a third-party conduct an
audit of these systems and report their findings by July 31, 1999.

Any of the above operating equipment that has been found to be non-compliant to
date has been replaced or repaired.  To date, these have consisted only of
security systems and phone systems.  As of March 31, 1999 the Managing Agent has
evaluated approximately 86% of the operating equipment for the Year 2000
compliance.

The total cost incurred for all properties managed by the Managing Agent as of
March 31, 1999 to replace or repair the operating equipment was approximately
$400,000.  The Managing Agent estimates the cost to replace or repair any
remaining operating equipment is approximately $325,000, which is expected to be
completed by August 30, 1999.

The Managing Agent continues to have "awareness campaigns" throughout the
organization designed to raise awareness and report any possible compliance
issues regarding operating equipment within its enterprise.

Nature and Level of Importance of Third Parties and Their Exposure to the Year
2000

The Managing Agent continues to conduct surveys of its banking and other vendor
relationships to assess risks regarding their Year 2000 readiness.  The Managing
Agent has banking relationships with three major financial institutions, all of
which have indicated their compliance efforts will be complete before May 1999.
The Managing Agent has updated data transmission standards with two of the three
financial institutions.  The Managing Agent's contingency plan in this regard is
to move accounts from any institution that cannot be certified Year 2000
compliant by June 1, 1999.

The Partnership does not rely heavily on any single vendor for goods and
services, and does not have significant suppliers and subcontractors who share
information systems (external agent).  To date the Partnership is not aware of
any external agent with a Year 2000 compliance issue that would materially
impact the Partnership's results of operations, liquidity, or capital resources.
However, the Partnership has no means of ensuring that external agents will be
Year 2000 compliant.

The Managing Agent does not believe that the inability of external agents to
complete their Year 2000 remediation process in a timely manner will have a
material impact on the financial position or results of operations of the
Partnership.  However, the effect of non-compliance by external agents is not
readily determinable.

Costs to Address Year 2000

The total cost of the Year 2000 project to the Managing Agent is estimated at
$3.5 million and is being funded from operating cash flows.  To date, the
Managing Agent has incurred approximately $2.8 million ($0.6 million expensed
and $2.2 million capitalized for new systems and equipment) related to all
phases of the Year 2000 project.  Of the total remaining project costs,
approximately $0.5 million is attributable to the purchase of new software and
operating equipment, which will be capitalized.  The remaining $0.2 million
relates to repair of hardware and software and will be expensed as incurred.
The Partnership's portion of these costs are not material.

Risks Associated with the Year 2000

The Managing Agent believes it has an effective program in place to resolve the
Year 2000 issue in a timely manner.  As noted above, the Managing Agent has not
yet completed all necessary phases of the Year 2000 program.  In the event that
the Managing Agent does not complete any additional phases, certain worst case
scenarios could occur.  The worst case scenarios could include elevators,
security and heating, ventilating and air conditioning systems that read
incorrect dates and operate with incorrect schedules (e.g., elevators will
operate on Monday as if it were Sunday).  Although such a change would be
annoying to residents, it is not business critical.

In addition, disruptions in the economy generally resulting from Year 2000
issues could also adversely affect the Partnership.  The Partnership could be
subject to litigation for, among other things, computer system failures,
equipment shutdowns or failure to properly date business records.  The amount of
potential liability and lost revenue cannot be reasonably estimated at this
time.

Contingency Plans Associated with the Year 2000

The Managing Agent has contingency plans for certain critical applications and
is working on such plans for others.  These contingency plans involve, among
other actions, manual workarounds and selecting new relationships for such
activities as banking relationships and elevator operating systems.

                          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. in the Superior Court of the State of California
for the County of San Mateo.  The plaintiffs named as defendants, among others,
the Partnership, the General Partner and several of their affiliated
partnerships and corporate entities. The complaint purports to assert claims on
behalf of a class of limited partners and derivatively on behalf of a number of
limited partnerships (including the Partnership) which are named as nominal
defendants, challenging the acquisition by Insignia Financial Group, Inc.
("Insignia") and entities which were, at one time, affiliates of Insignia
("Insignia Affiliates") of interests in certain general partner entities, past
tender offers by Insignia Affiliates to acquire limited partnership units, the
management of partnerships by Insignia Affiliates as well as a recently
announced agreement between Insignia and Apartment Investment and Management
Company. The complaint seeks monetary damages and equitable relief, including
judicial dissolution of the Partnership. On June 25, 1998, the General Partner
filed a motion seeking dismissal of the action. In lieu of responding to the
motion, the plaintiffs have filed an amended complaint.  The General Partner has
filed demurrers to the amended complaint which were heard during February 1999.
No ruling on such demurrers has been received. The General Partner does not
anticipate that costs associated with this case, if any, will be material to the
Partnership's net operations.

ITEM 6.   EXHIBITS AND REPORTS ON FORM 8-K



a)   Exhibits:

     Exhibit 27, Financial Data Schedule, is attached as an exhibit to this
     report.

b)   Reports on Form 8-K:

     None filed during the quarter ended March 31, 1999



                                   SIGNATURES


In accordance with Section 13 or 15(d) 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/ Patrick J. Foye
                                              Patrick J. Foye
                                              Executive Vice President


                                   By:        /s/ Timothy R. Garrick
                                              Timothy R. Garrick
                                              Vice President - Accounting


                                   Date:      May 4, 1999