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 June 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 ___


<PAGE>



                         PART I - FINANCIAL INFORMATION



ITEM 1.     FINANCIAL STATEMENTS



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

                                  June 30, 2004

<TABLE>
<CAPTION>

Assets
<S>                                                                       <C>
   Cash and cash equivalents                                              $     26
   Receivables and deposits                                                     18
   Restricted escrow                                                            28
   Other assets                                                                 73
   Investment property:
      Land                                                     $ 101
      Buildings and related personal property                    6,094
                                                                 6,195
      Less accumulated depreciation                             (4,325)      1,870
                                                                          $  2,015

Liabilities and Partners' Deficit
Liabilities
   Accounts payable                                                       $     22
   Tenant security deposit liabilities                                          16
   Accrued property taxes                                                       79
   Other liabilities                                                            79
   Mortgage note payable                                                     4,991

Partners' Deficit
   General partners                                           $ (224)
   Limited partners (18,625 units issued and
      outstanding)                                             (2,948)      (3,172)
                                                                          $  2,015


         See Accompanying Notes to Consolidated Financial Statements

</TABLE>

<PAGE>

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

                                           Three Months Ended        Six Months Ended
                                                June 30,                 June 30,
                                            2004        2003        2004        2003
                                                     (Restated)              (Restated)
Revenues:
<S>                                      <C>          <C>         <C>         <C>
  Rental income                          $   314      $   347     $   620     $   692
  Other income                                22           21          40          48
  Casualty gain (Note D)                      99           --          99          --
        Total revenues                       435          368         759         740

Expenses:
  Operating                                  129          107         242         252
  General and administrative                  67           40          90          80
  Depreciation                                82           82         162         164
  Interest                                    97           99         195         199
  Property taxes                              42           43          84          86
        Total expenses                       417          371         773         781

Income (loss) from continuing
  operations                                  18           (3)        (14)        (41)

Income (loss) from discontinued
  operations                                  --            7          --          (1)

  Net income (loss)                      $    18      $     4     $   (14)    $   (42)

Net income (loss) allocated to
  general partners (1%)                  $    --      $    --     $    --     $    --

Net income (loss) allocated to
  limited partners (99%)                      18            4         (14)        (42)
                                         $    18      $     4     $   (14)    $   (42)
 Per limited partnership unit:
 Income (loss) from continuing
   operations                            $  0.97      $ (0.17)    $ (0.75)    $ (2.21)
 Income (loss) from discontinued
   operations                                 --         0.38          --       (0.05)
 Net income (loss)                       $  0.97      $  0.21     $ (0.75)    $ (2.26)

 Distributions per limited
   partnership unit                      $    --      $  2.68     $ 24.97     $  2.68


         See Accompanying Notes to Consolidated Financial Statements

</TABLE>

<PAGE>

                              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 six months
   ended June 30, 2004                     --             --         (14)         (14)

Partners' deficit
   at June 30, 2004                    18,625        $ (224)     $(2,948)     $(3,172)


         See Accompanying Notes to Consolidated Financial Statements

</TABLE>

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

                                                                  Six Months Ended
                                                                        June 30,
                                                                  2004         2003
Cash flows from operating activities:
<S>                                                              <C>          <C>
  Net loss                                                       $ (14)       $ (42)
  Adjustments to reconcile net loss to net cash
   provided by operating activities:
   Depreciation                                                     162          265
   Amortization of discount and loan costs                            9           22
   Casualty gain                                                    (99)          --
   Change in accounts:
      Receivables and deposits                                       66            5
      Other assets                                                  (32)         (46)
      Accounts payable                                               11          (36)
      Tenant security deposit liabilities                             2            4
      Accrued property taxes                                         20           51
      Due to affiliates                                              --           49
      Other liabilities                                             (11)          38
       Net cash provided by operating activities                    114          310

Cash flows from investing activities:
  Insurance proceeds received                                        86           --
  Property improvements and replacements                           (283)         (47)
  Net withdrawals from (deposits to) restricted escrows              26           (8)
       Net cash used in investing activities                       (171)         (55)

Cash flows from financing activities:
  Distributions to partners                                        (470)         (50)
  Payments on mortgage notes payable                                (39)         (72)
  Payments on advances from General Partner                          --          (98)
       Net cash used in financing activities                       (509)        (220)

Net (decrease) increase in cash and cash equivalents               (566)          35

Cash and cash equivalents at beginning of period                    592          111

Cash and cash equivalents at end of period                        $ 26        $ 146

Supplemental disclosure of cash flow information:
Cash paid for interest                                           $ 217        $ 319

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>

<PAGE>
                               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 six  month  periods  ended  June  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.

The  accompanying  consolidated  statements of operations  for the three and six
months  ended June 30, 2003 have been  restated as of January 1, 2003 to reflect
the  operations  of Greentree  Apartments,  which was sold August 19,  2003,  as
income (loss) from  discontinued  operations,  in accordance  with  Statement of
Financial  Accounting Standards ("SFAS") No. 144, "Accounting for the Impairment
or Disposal of Long-Lived Assets".

Note B - 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 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  $32,000 and  $55,000  for the six months  ended June 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  $55,000 and
$34,000  for the six months  ended June 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
$35,000 for the six months ended June 30, 2004. There were no such fees incurred
for the six months ended June 30, 2003. The construction management service fees
are  calculated  based  on a  percentage  of  current  additions  to  investment
property.  At June 30, 2004,  approximately $20,000 is owed to affiliates of the
General Partner and is included in other liabilities.

In accordance  with the  Partnership  Agreement,  the General Partner loaned the
Partnership  funds  during  2002 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 six months ended June
30,  2003.  During the six months  ended June 30,  2003,  the  Partnership  made
principal   payments  of   approximately   $98,000  and  interest   payments  of
approximately  $2,000 to the General Partner.  There were no such loans received
from the General  Partner during the six months ended June 30, 2004.  There were
no outstanding loans or associated accrued interest at June 30, 2004.

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 year
ended December 31, 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 six months ended June 30, 2004. The Partnership accrued a fee
of  approximately  $9,000  for the six  months  ended  June 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 the six months ended June 30, 2004 and 2003, the Partnership was
charged  by  AIMCO  and  its  affiliates   approximately  $12,000  and  $18,000,
respectively,  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.  The  property's  operations,  income  of
approximately  $7,000 and loss of approximately  $1,000,  including  revenues of
approximately  $240,000  and  $486,000,  are  included  in  income  (loss)  from
discontinued  operations  for the  three and six  months  ended  June 30,  2003,
respectively.

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 three and six months ended
June 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.

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 (the "Heller  action") was filed against the same  defendants that are
named in the Nuanes action,  captioned Heller v. Insignia Financial Group. 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  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.

On January 28, 2004,  Objector filed his opening brief in his pending appeal. On
April 23, 2004, the General Partner and its affiliates filed a response brief in
support of the settlement and the judgment thereto. 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.  No hearing has been
scheduled in the matter.

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  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  taken as a whole.  Similarly,  the General
Partner does not believe that the ultimate  outcome will have a material adverse
effect on the Partnership's  financial  condition or results of operations taken
as a whole.

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 is conducting an  investigation  relating to
certain  matters.  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, and
capitalization of expenses and payroll.  AIMCO is cooperating  fully. AIMCO does
not believe that the ultimate outcome will have a material adverse effect on its
consolidated  financial  condition  or results of  operations  taken as a whole.
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 taken as a whole.

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 six months ended June 30, 2004 and 2003:

                                                   Average Occupancy
      Property                                      2004       2003

      Carriage Hills Apartments                     91%        96%
        East Lansing, Michigan

The General  Partner  attributes  the decrease in  occupancy  at Carriage  Hills
Apartments  to a fire  which  occurred  in June  2003  causing  six  units to be
unavailable for lease (as discussed in "Results of Operations").

The  Partnership's  financial  results  are  dependent  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  which are outside the control of the  Partnership
such as the local  economic  climate  and weather can  adversely  or  positively
impact the Partnership's financial results.

Results of Operations

The  Partnership's  net income  for the three  months  ended  June 30,  2004 was
approximately  $18,000  compared to net income of  approximately  $4,000 for the
three months ended June 20, 2003. The  Partnership's net loss for the six months
ended  June  30,  2004  was  approximately  $14,000  compared  to  net  loss  of
approximately  $42,000  for the six months  ended June 30,  2003.  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. The property's operations, income of approximately $7,000 and loss
of  approximately  $1,000,  including  revenues of  approximately  $240,000  and
$486,000,  are included in income (loss) from  discontinued  operations  for the
three and six months ended June 30, 2003, respectively.

The Partnership's  income from continuing  operations was approximately  $18,000
for the three  months  ended June 30,  2004,  compared  to loss from  continuing
operations of approximately $3,000 for the three months ended June 30, 2003. The
Partnership's loss from continuing  operations for the six months ended June 30,
2004 was approximately  $14,000, as compared to loss from continuing  operations
of approximately $41,000 for the six months ended June 30, 2003. The increase in
income from  continuing  operations  for the three months ended June 30, 2004 is
due to an increase in total revenues,  partially  offset by an increase in total
expenses.  The decrease in loss from  continuing  operations  for the six months
ended June 30,  2004 is due to an  increase in total  revenues.  Total  expenses
remained  relatively  constant  for the six  months  ended  June 30,  2004.  The
increase in total revenues for both the three and six months ended June 30, 2004
is due to the  recognition of a casualty gain during 2004 (as discussed  below).
The  increase in total  revenues  for the three  months  ended June 30, 2004 was
partially  offset  by  a  decrease  in  rental  income.  Other  income  remained
relatively  constant for the three  months ended June 30, 2004.  The increase in
total  revenues for the six months ended June 30, 2004 was  partially  offset by
decreases in both rental and other  income.  The  decrease in rental  income for
both periods is due to decreases in both  occupancy and the average  rental rate
at Carriage  Hills  Apartments.  The decrease in other income for the six months
ended  June 30,  2004 is  primarily  due to a  decrease  in late  charges at the
Partnership's investment 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 three and six months ended
June 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.

The  increase in total  expenses for the three months ended June 30, 2004 is due
to increases in both operating and general and  administrative  expenses.  Total
expenses remained relatively constant for the six months ended June 30, 2004, as
an increase in general and  administrative  expenses was offset by a decrease in
operating  expenses.  Depreciation,  interest and property tax expenses remained
relatively  constant for both the three and six months ended June 30, 2004.  The
increase  in  operating  expenses  for the three  months  ended June 30, 2004 is
primarily  due to increases  in both  payroll-related  and contract  maintenance
expenses at the  Partnership's  investment  property.  The decrease in operating
expenses for the six months ended June 30, 2004 is primarily due to decreases in
contract  maintenance  expense,  snow removal, and property management fees as a
result of the  decrease  in rental  income at  Carriage  Hills  Apartments.  The
increase  in  general  and  administrative  expenses  for both the three and six
months ended June 30, 2004 is  primarily  due to an increase in the payment of a
Michigan   partnership  tax,  partially  offset  by  a  decrease  in  management
reimbursements   to  the  General  Partner  as  allowed  under  the  Partnership
Agreement.  Also included in general and  administrative  expenses for the three
and six  months  ended  June 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.

Liquidity and Capital Resources

At June 30, 2004, the Partnership had cash and cash equivalents of approximately
$26,000,  compared to  approximately  $146,000 at June 30, 2003. The decrease in
cash and cash equivalents of approximately $566,000, from the Partnership's year
ended  December  31,  2003,  is due to  approximately  $509,000  of cash used in
financing  activities  and  approximately  $171,000  of cash  used in  investing
activities,  partially  offset by  approximately  $114,000  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  Carriage  Hills  Apartments.  Cash  used  in  investing  activities
consisted of property  improvements  and  replacements,  partially offset by the
receipt  of  insurance  proceeds  related  to the  casualty  at  Carriage  Hills
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, including increased legal and audit fees.
Capital improvements planned for the Partnership's property are detailed below.

Carriage  Hills  Apartments:  During the six months  ended  June 30,  2004,  the
Partnership completed approximately $225,000 of capital improvements at Carriage
Hills  Apartments,  consisting  primarily  of  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 $27,000 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  $4,991,000  matures in  December  2004 with a balloon  payment of
approximately  $4,958,000 due at maturity.  The General  Partner will attempt to
refinance  such  indebtedness  and/or sell the property  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 six months ended
June 30, 2004 and 2003 (in the thousands, except per unit data):
<TABLE>
<CAPTION>

                       Six Months                       Six Months
                         Ended         Per Limited        Ended         Per Limited
                        June 30,       Partnership       June 30,       Partnership
                          2004            Unit             2003             Unit
<S>                     <C>              <C>              <C>              <C>
Operations              $   --           $   --           $   50           $ 2.68
Sale proceeds (1)          470            24.97               --               --
  Total                 $  470           $24.97           $   50           $ 2.68

(1) From the sale of Greentree Apartments on August 19, 2003.
</TABLE>

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 11,513 limited  partnership  units
(the "Units") in the Partnership representing 61.81% of the outstanding Units at
June 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 61.81% 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 (the "Heller  action") was filed against the same  defendants that are
named in the Nuanes action,  captioned Heller v. Insignia Financial Group. 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  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.

On January 28, 2004,  Objector filed his opening brief in his pending appeal. On
April 23, 2004, the General Partner and its affiliates filed a response brief in
support of the settlement and the judgment thereto. 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.  No hearing has been
scheduled in the matter.

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  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  taken as a whole.  Similarly,  the General
Partner does not believe that the ultimate  outcome will have a material adverse
effect on the Partnership's  financial  condition or results of operations taken
as a whole.

ITEM 6.     EXHIBITS AND REPORTS ON FORM 8-K

            a)    Exhibits:

                  See Exhibit Index.

            b)    Reports on Form 8-K:

                  None filed during the quarter ended June 30, 2004.


<PAGE>


                                   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:  August 16, 2004


<PAGE>


                                  EXHIBIT INDEX

Exhibit Number    Description

      2.1         Agreement and Plan of Merger,  dated as of October 1, 1998, by
                  and  between  AIMCO  and IPT  (incorporated  by  reference  to
                  Exhibit  2.1 of IPT's  Current  Report on Form  8-K,  File No.
                  1-14179, dated October 1, 1998).

      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.

      10.2        Purchase  and  Sale   Agreement   with  Exhibits  -  Greentree
                  Apartments  filed in Form 8-K dated  December  31, 1981 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.

      10.9        Stock Purchase  Agreement  dated November 24, 1992 showing the
                  purchase of 100% of the  outstanding  stock of Angeles  Realty
                  Corporation  by IAP GP  Corporation,  a  subsidiary  of MAE GP
                  Corporation,  filed in Form 8-K dated December 31, 1992, which
                  is incorporated herein by reference.

      10.10       Contracts related to financing of debt:

             (a)  First Deeds of Trust and Security  Agreements  dated September
                  30, 1993 between Greentree  Apartments and Lexington  Mortgage
                  Company, a Virginia Corporation, securing Greentree Apartments
                  filed  in Form  10-QSB  dated  September  30,  1993,  which is
                  incorporated herein by reference.

             (b)  Second Deeds of Trust and Security  Agreements dated September
                  30, 1993, between Greentree  Apartments and Lexington Mortgage
                  Company, a Virginia Corporation, securing Greentree Apartments
                  filed  in Form  10-QSB  dated  September  30,  1993,  which is
                  incorporated herein by reference.

             (c)  First Assignments of Leases and Rents dated September 30, 1993
                  between Greentree Apartments and Lexington Mortgage Company, a
                  Virginia  Corporation,  securing Greentree Apartments filed in
                  Form 10-QSB dated  September 30, 1993,  which is  incorporated
                  herein by reference.

             (d)  Second  Assignments  of Leases and Rents dated  September  30,
                  1993  between  Greentree  Apartments  and  Lexington  Mortgage
                  Company, a Virginia Corporation, securing Greentree Apartments
                  filed  in Form  10-QSB  dated  September  30,  1993,  which is
                  incorporated herein by reference.

             (e)  First  Deeds  of  Trust  dated   September  30,  1993  between
                  Greentree Apartments and Lexington Mortgage Company,  relating
                  to Greentree  Apartments  filed in Form 10-QSB dated September
                  30, 1993, which is incorporated herein by reference.

             (f)  Second  Deeds of  Trust  dated  September  30,  1993,  between
                  Greentree Apartments and Lexington Mortgage Company,  relating
                  to Greentree  Apartments  filed in Form 10-QSB dated September
                  30, 1993, which is incorporated herein by reference.

      10.11       Contracts related to refinancing of debt:

             (a)  First Deeds of Trust and Security  Agreements  dated September
                  30, 1993 between  Greentree  Apartments,  Ltd.  and  Lexington
                  Mortgage Company, a Virginia  Corporation,  securing Greentree
                  Apartments  filed in Form 10-QSB  dated  September  30,  1993,
                  which is incorporated herein by reference.

             (b)  Second Deeds of Trust and Security  Agreements dated September
                  30, 1993 between  Greentree  Apartments,  Ltd.  and  Lexington
                  Mortgage Company, a Virginia  Corporation,  securing Greentree
                  Apartments  filed in Form 10-QSB  dated  September  30,  1993,
                  which is incorporated herein by reference.

             (c)  First  Assignments  of Leases and Rents  dated  September  30,
                  1993,  between  Greentree   Apartments,   Ltd.  and  Lexington
                  Mortgage Company, a Virginia  Corporation,  securing Greentree
                  Apartments  filed in Form 10-QSB  dated  September  30,  1993,
                  which is incorporated herein by reference.

             (d)  Second  Assignments  of Leases and Rents dated  September  30,
                  1993,  between  Greentree   Apartments,   Ltd.  and  Lexington
                  Mortgage Company, a Virginia  Corporation,  securing Greentree
                  Apartments  filed in Form 10-QSB  dated  September  30,  1993,
                  which is incorporated herein by reference.

             (e)  First Deeds of Trust Notes dated  September 30, 1993,  between
                  Greentree  Apartments,  Ltd. and Lexington  Mortgage  Company,
                  relating to  Greentree  Apartments  filed in Form 10-QSB dated
                  September 30, 1993, which is incorporated herein by reference.

             (f)  Second Deeds of Trust Notes dated September 30, 1993,  between
                  Greentree  Apartments,  Ltd. and Lexington  Mortgage  Company,
                  relating to  Greentree  Apartments  filed in Form 10-QSB dated
                  September 30, 1993, which is 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.

      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.

      99B         Agreement of Limited Partnership of Greentree Apartments, Ltd.
                  between  Angeles Realty  Corporation  and Angeles  Partners X,
                  L.P.  entered  into on November 1, 1989,  filed in Form 10-QSB
                  dated  September  30, 1993,  which is  incorporated  herein by
                  reference.

      99C         Purchase  Agreement  dated  November  24,  1992,  by and among
                  Angeles Corporation, et. al. and IAP GP Corporation and MAE GP
                  Corporation is incorporated by reference to the Report on Form
                  8-K dated December 31, 1992.



<PAGE>


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: August 16, 2004

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


<PAGE>



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: August 16, 2004

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


<PAGE>


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 June 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:  August 16, 2004


                                           /s/ Stephen B. Waters
                                    Name:  Stephen B. Waters
                                    Date:  August 16, 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.