Page 24 of 24
                            FORM 10-Q


               SECURITIES AND EXCHANGE COMMISSION
                    WASHINGTON, D. C.  20549

(Mark One)

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

For the quarterly period ended September 30, 2002

                               OR

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

For the transition period from _________________ to
_______________

Commission file number 0-20298

    SOUTHWEST ROYALTIES INSTITUTIONAL 1990-91 INCOME PROGRAM
     Southwest Royalties Institutional Income Fund X-C, L.P.
             (Exact name of registrant as specified
              in its limited partnership agreement)

Delaware                                          75-2374449
(State or other jurisdiction of                        (I.R.S.
Employer
incorporation or organization)
          Identification No.)

                  407 N. Big Spring, Suite 300
             _________Midland, Texas 79701_________
            (Address of principal executive offices)

                 ________(915) 686-9927________
                 (Registrant's telephone number,
                      including area code)

Indicate  by  check  mark whether registrant (1)  has  filed  all
reports  required  to be filed by Section  13  or  15(d)  of  the
Securities  Exchange Act of 1934 during the preceding  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 _____

    The total number of pages contained in this report is 20.

<PAGE>

                 PART I. - FINANCIAL INFORMATION

Item 1.  Financial Statements

The unaudited condensed financial statements included herein have
been  prepared by the Registrant (herein also referred to as  the
"Partnership")  in accordance with generally accepted  accounting
principles  for  interim  financial  information  and  with   the
instructions  to  Form  10-Q and Rule 10-01  of  Regulation  S-X.
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 management,
all  adjustments  necessary  for a fair  presentation  have  been
included  and  are of a normal recurring nature.   The  financial
statements  should  be  read  in  conjunction  with  the  audited
financial  statements and the note thereto  for  the  year  ended
December 31, 2001, which are found in the Registrant's Form  10-K
Report   for   2001  filed  with  the  Securities  and   Exchange
Commission.  The December 31, 2001 balance sheet included  herein
has  been  taken  from the Registrant's 2001  Form  10-K  Report.
Operating  results  for the three and nine  month  periods  ended
September 30, 2002 are not necessarily indicative of the  results
that may be expected for the full year.

<PAGE>

     Southwest Royalties Institutional Income Fund X-C, L.P.

                         Balance Sheets

                                          September        December
                                             30,             31,
                                             2002            2001
                                         -----------      ---------
                                         (unaudited)
Assets
------
Current assets:
 Cash and cash equivalents            $    12,334          15,300
  Receivable  from  Managing  General      50,519          35,973
Partner
                                         ---------       ---------
   Total current assets                    62,853          51,273
                                         ---------       ---------
Oil  and  gas properties - using  the
full-
 cost method of accounting               2,221,662       2,221,662
  Less accumulated depreciation,
   depletion and amortization            2,088,479       2,066,479
                                         ---------       ---------
   Net oil and gas properties             133,183         155,183
                                         ---------       ---------
                                      $  196,036          206,456
                                         =========       =========

Liabilities and Partners' Equity
--------------------------------

Partners' equity:
 General partners                     $  (25,765)        (26,923)
 Limited partners                        221,801          233,379
                                         ---------       ---------
   Total partners' equity                196,036          206,456
                                         ---------       ---------
                                      $  196,036          206,456
                                         =========       =========

<PAGE>

     Southwest Royalties Institutional Income Fund X-C, L.P.

                    Statements of Operations
                           (unaudited)


                            Three Months Ended Nine Months Ended
                              September 30,      September 30,
                              2002     2001      2002      2001
                              ----     ----      ----      ----
Revenues
--------
Income from net profits  $  47,285   39,868    42,258     209,75
interests                                                 0
Interest                    23       538       80         2,585
Miscellaneous settlement    -        -         1,131          -
                            -------  -------   -------    ------
                                                          -
                            47,308   40,406    43,469     212,33
                                                          5
                            -------  -------   -------    ------
                                                          -

Expenses
--------
General and                 11,374    10,225    31,889    30,214
administrative
Depreciation, depletion
and
 amortization               7,000     49,000    22,000    85,000
                            -------  -------   -------    ------
                                                          -
                            18,374    59,225              115,21
                                               53,889     4
                            -------  -------   -------    ------
                                                          -
Net income (loss)        $  28,934   (18,819)             97,121
                                               (10,420)
                            =======  =======   =======    ======
                                                          =

Net income (loss)
allocated to:

Managing General Partner $  3,234      2,716     1,042    16,391
                            =======  =======   =======    ======
                                                          =
General Partner          $  359          302       116    1,821
                            =======  =======   =======    ======
                                                          =
Limited Partners         $  25,341   (21,837)  (11,578)   78,909
                            =======  =======   =======    ======
                                                          =
 Per limited partner     $     4.24   (3.65)    (1.94)    13.19
unit
                            =======  =======   =======    ======
                                                          =


<PAGE>

     Southwest Royalties Institutional Income Fund X-C, L.P.

                    Statements of Cash Flows
                           (unaudited)


                                                      Nine Months Ended
                                                        September 30,
                                                       2002      2001
                                                       ----      ----
Cash flows from operating activities

 Cash received from income from net
  profits interests                                $ 25,172   268,812
 Cash paid to suppliers                              (29,349  (29,131)
                                                     )
 Interest received                                   80       2,585
 Miscellaneous settlement                            1,131    -
                                                     -------  -------
   Net cash (used in) provided by operating          (2,966)  242,266
activities
                                                     -------  -------

Cash flows used in financing activities

 Distributions to partners                           -        (310,000)
                                                     -------  -------

   Net decrease in cash and cash equivalents         (2,966)  (67,734)

 Beginning of period                                 15,300   87,960
                                                     -------  -------
 End of period                                     $ 12,334   20,226
                                                     =======  =======
Reconciliation of net income (loss) to net cash
(used in)
provided by operating activities

Net (loss) income                                  $ (10,420  97,121
                                                     )

 Adjustments to reconcile net (loss) income to
net
  cash (used in) provided by operating activities

  Depreciation, depletion and amortization           22,000   85,000
  (Increase) decrease receivables                    (17,086  59,062
                                                     )
  Increase in payables                               2,540    1,085
                                                     -------  -------
Net cash (used in) provided by operating           $ (2,966)  242,268
activities
                                                     =======  =======


<PAGE>

         Southwest Royalties Institutional Income Fund X-C, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements


1.   Organization
     Southwest Royalties Institutional Income Fund X-C, L.P.  was
     organized  under  the  laws  of the  state  of  Delaware  on
     September  20, 1991, for the purpose of acquiring  producing
     oil  and gas properties and to produce and market crude  oil
     and natural gas produced from such properties for a term  of
     50  years, unless terminated at an earlier date as  provided
     for in the Partnership Agreement.  The Partnership sells its
     oil and gas production to several purchasers with the prices
     it  receives  being dependent upon the oil and gas  economy.
     Southwest  Royalties,  Inc. serves as the  Managing  General
     Partner  and  H. H. Wommack, III, as the individual  general
     partner.   Revenues,  costs and expenses  are  allocated  as
     follows:

                                                     Limited      General
                                                     Partners     Partners
                                                     --------     --------
     Interest income on capital contributions       100%             -
     Oil and gas sales                               90%           10%
     All other revenues                              90%           10%
     Organization and offering costs (1)            100%             -
     Syndication costs                              100%             -
     Amortization of organization costs             100%             -
     Property acquisition costs                     100%             -
     Gain/loss on property disposition               90%           10%
     Operating and administrative costs (2)          90%           10%
     Depreciation, depletion and amortization
      of oil and gas properties                     100%             -
     All other costs                                 90%           10%

          (1)   All organization costs in excess of 3% of initial
          capital  contributions will be  paid  by  the  Managing
          General  Partner  and  will be  treated  as  a  capital
          contribution.   The  Partnership  paid   the   Managing
          General  Partner  an  amount equal  to  3%  of  initial
          capital contributions for such organization costs.

          (2)   Administrative costs in any year which exceed  2%
          of  capital contributions shall be paid by the Managing
          General  Partner  and  will be  treated  as  a  capital
          contribution.

2.   Summary of Significant Accounting Policies
     The  interim financial information as of September 30, 2002,
     and  for the three and nine months ended September 30, 2002,
     is  unaudited.  Certain information and footnote disclosures
     normally  included  in  financial  statements  prepared   in
     accordance  with  generally accepted  accounting  principles
     have been condensed or omitted in this Form 10-Q pursuant to
     the  rules  and regulations of the Securities  and  Exchange
     Commission.   However, in the opinion of  management,  these
     interim  financial  statements  include  all  the  necessary
     adjustments  to  fairly present the results of  the  interim
     periods  and all such adjustments are of a normal  recurring
     nature.    The  interim  consolidated  financial  statements
     should  be  read  in conjunction with the audited  financial
     statements for the year ended December 31, 2001.

3.   Subsequent Event
     On  October 17, 2002, Southwest Royalties, Inc. the Managing
     General  Partner filed an S-4 "Registration  of  Securities,
     Business  Combinations"  with the  Securities  and  Exchange
     Commission.  The S-4 relates to a proposed plan of merger of
     twenty-one limited partnerships.

<PAGE>

Item 2.   Management's  Discussion  and  Analysis  of   Financial
       Condition and Results of Operations

General
Southwest  Royalties  Institutional Income  Fund  X-C,  L.P.  was
organized  as  a  Delaware limited partnership on  September  20,
1991.   The offering of such limited partnership interests  began
October 1, 1991 as part of a shelf offering registered under  the
name  Southwest  Royalties Institutional 1990-91 Income  Program.
Minimum  capital  requirements for the Partnership  were  met  on
January  28,  1992,  with  the offering  of  limited  partnership
interests  concluding April 30, 1992, with 340  limited  partners
purchasing 5,983 units for $2,991,500.

The  Partnership  was formed to acquire royalty and  net  profits
interests  in  producing oil and gas properties, to  produce  and
market  crude oil and natural gas produced from such  properties,
and to distribute the net proceeds from operations to the limited
and  general partners.  Net revenues from producing oil  and  gas
properties  will  not  be reinvested in other  revenue  producing
assets except to the extent that production facilities and  wells
are improved or reworked or where methods are employed to improve
or enable more efficient recovery of oil and gas reserves.

Increases  or  decreases in Partnership revenues and,  therefore,
distributions to partners will depend primarily on changes in the
prices  received for production, changes in volumes of production
sold,  lease  operating  expenses,  enhanced  recovery  projects,
offset  drilling  activities pursuant  to  farmout  arrangements,
sales  of  properties, and the depletion of wells.   Since  wells
deplete  over  time,  production can  generally  be  expected  to
decline from year to year.

Well operating costs and general and administrative costs usually
decrease with production declines; however, these costs  may  not
decrease  proportionately.  Net income available for distribution
to the partners is therefore expected to fluctuate in later years
based on these factors.

Based on current conditions, management anticipates performing no
workovers  during  2002 to enhance production.   The  partnership
will most likely experience the historical production decline  of
approximately 9% per year.

Oil and Gas Properties
Oil  and gas properties are accounted for at cost under the full-
cost method.  Under this method, all productive and nonproductive
costs  incurred  in connection with the acquisition,  exploration
and development of oil and gas reserves are capitalized.  Gain or
loss  on  the  sale of oil and gas properties is  not  recognized
unless significant oil and gas reserves are involved.

The   Partnership's  policy  for  depreciation,   depletion   and
amortization  of  oil and gas properties is  computed  under  the
units  of  revenue  method.  Under the units of  revenue  method,
depreciation, depletion and amortization is computed on the basis
of  current gross revenues from production in relation to  future
gross   revenues,  based  on  current  prices,   from   estimated
production of proved oil and gas reserves.

Should  the  net  capitalized costs exceed the estimated  present
value  of  oil and gas reserves, discounted at 10%,  such  excess
costs  would be charged to current expense.  As of September  30,
2002,  the  net  capitalized costs did not exceed  the  estimated
present value of oil and gas reserves.

Under  the units of revenue method, the Partnership computes  the
provision  by multiplying the total unamortized cost of  oil  and
gas  properties by an overall rate determined by dividing (a) oil
and  gas revenues during the period by (b) the total future gross
oil   and   gas   revenues  as  estimated  by  the  Partnership's
independent  petroleum  consultants.  It is  reasonably  possible
that  those  estimates of anticipated future gross revenues,  the
remaining  estimated economic life of the product, or both  could
be  changed  significantly in the near term due to the  potential
fluctuation  of oil and gas prices or production.  The  depletion
estimate would also be affected by this change.
<PAGE>
The Partnership's interest in oil and gas properties consists  of
net  profits  interests in proved properties located  within  the
continental  United  States.  A net profits interest  is  created
when the owner of a working interest in a property enters into an
arrangement  providing that the net profits interest  owner  will
receive  a stated percentage of the net profit from the property.
The net profits interest owner will not otherwise participate  in
additional costs and expenses of the property.

The  Partnership recognizes income from its net profits  interest
in  oil and gas property on an accrual basis, while the quarterly
cash  distributions of the net profits interest are  based  on  a
calculation of actual cash received from oil and gas  sales,  net
of  expenses  incurred  during that  quarterly  period.  The  net
profits  interest is a calculated revenue interest  that  burdens
the  underlying  working interest in the property,  and  the  net
profits  interest  owner  is  not  responsible  for  the   actual
development or production expenses incurred.  Accordingly, if the
net  profits  interest calculation results in  expenses  incurred
exceeding  the oil and gas income received during a  quarter,  no
cash  distribution  is  due  to  the  Partnership's  net  profits
interest  until the deficit is recovered from future net profits.
The  Partnership  accrues a quarterly loss  on  its  net  profits
interest  provided  there  is a cumulative  net  amount  due  for
accrued revenue as of the balance sheet date.

Critical Accounting Policies

Full  cost ceiling calculations The Partnership follows the  full
cost  method  of accounting for its oil and gas properties.   The
full cost method subjects companies to quarterly calculations  of
a  "ceiling", or limitation on the amount of properties that  can
be  capitalized  on  the  balance sheet.   If  the  Partnership's
capitalized  costs are in excess of the calculated  ceiling,  the
excess must be written off as an expense.

The  Partnership's discounted present value of its proved oil and
natural  gas  reserves  is  a  major  component  of  the  ceiling
calculation, and represents the component that requires the  most
subjective judgments.  Estimates of reserves are forecasts  based
on engineering data, projected future rates of production and the
timing of future expenditures.  The process of estimating oil and
natural gas reserves requires substantial judgment, resulting  in
imprecise   determinations,  particularly  for  new  discoveries.
Different  reserve  engineers  may make  different  estimates  of
reserve  quantities  based on the same data.   The  Partnership's
reserve estimates are prepared by outside consultants.

The   passage  of  time  provides  more  qualitative  information
regarding estimates of reserves, and revisions are made to  prior
estimates to reflect updated information.  However, there can  be
no   assurance  that  more  significant  revisions  will  not  be
necessary  in  the future.  If future significant  revisions  are
necessary that reduce previously estimated reserve quantities, it
could  result in a full cost property writedown.  In addition  to
the  impact  of these estimates of proved reserves on calculation
of  the  ceiling,  estimates  of  proved  reserves  are  also   a
significant component of the calculation of DD&A.

While  the  quantities  of  proved reserves  require  substantial
judgment,  the associated prices of oil and natural gas  reserves
that are included in the discounted present value of the reserves
do  not require judgment.  The ceiling calculation dictates  that
prices  and costs in effect as of the last day of the period  are
generally   held  constant  indefinitely.  Because  the   ceiling
calculation dictates that prices in effect as of the last day  of
the  applicable  quarter  are  held  constant  indefinitely,  the
resulting value is not indicative of the true fair value  of  the
reserves.   Oil  and  natural gas prices have  historically  been
cyclical and, on any particular day at the end of a quarter,  can
be  either  substantially higher or lower than the  Partnership's
long-term price forecast that is a barometer for true fair value.

The   Partnership's  policy  for  depreciation,   depletion   and
amortization  of  oil and gas properties is  computed  under  the
units  of  revenue  method.  Under the units of  revenue  method,
depreciation, depletion and amortization is computed on the basis
of  current gross revenues from production in relation to  future
gross   revenues,  based  on  current  prices,   from   estimated
production of proved oil and gas reserves.
<PAGE>
Results of Operations

A.  General Comparison of the Quarters Ended September 30, 2002
and 2001

The   following  table  provides  certain  information  regarding
performance factors for the quarters ended September 30, 2002 and
2001:

                                                 Three Months
                                                    Ended        Percentage
                                                September 30,     Increase
                                                2002      2001   (Decrease)
                                                ----      ----   ---------
Average price per barrel of oil            $   25.44     21.85      16%
Average price per mcf of gas               $    2.64      2.09      26%
Oil production in barrels                      6,800     7,300     (7%)
Gas production in mcf                          9,000    11,200    (20%)
Income from net profits interests          $  47,285    39,868      19%
Partnership distributions                  $       -    90,000   (100%)
Limited partner distributions              $       -    81,000   (100%)
Per unit distribution to limited partners  $       -     13.54   (100%)
Number of limited partner units                5,983     5,983

Revenues

The Partnership's income from net profits interests increased  to
$47,285  from $39,868 for the quarters ended September  30,  2002
and  2001,  respectively,  an increase  of  19%.   The  principal
factors  affecting the comparison of the quarters ended September
30, 2002 and 2001 are as follows:

1.   The  average  price  for a barrel of  oil  received  by  the
     Partnership increased during the quarter ended September 30,
     2002 as compared to the quarter ended September 30, 2001  by
     16%,  or  $3.59  per  barrel, resulting in  an  increase  of
     approximately $24,400 in income from net profits  interests.
     Oil  sales represented 88% of total oil and gas sales during
     the  quarter  ended September 30, 2002 as  compared  to  87%
     during the quarter ended September 30, 2001.

     The  average  price  for  an mcf  of  gas  received  by  the
     Partnership increased during the same period by 26%, or $.55
     per mcf, resulting in an increase of approximately $5,000 in
     income from net profits interests.

     The  total increase in income from net profits interests due
     to the change in prices received from oil and gas production
     is  approximately $29,400.  The market price for oil and gas
     has  been  extremely  volatile over  the  past  decade,  and
     management  expects  a  certain  amount  of  volatility   to
     continue in the foreseeable future.

<PAGE>

2. Oil  production  decreased approximately  500  barrels  or  7%
   during  the  quarter ended September 30, 2002 as  compared  to
   the  quarter ended September 30, 2001, resulting in a decrease
   of   approximately   $10,900  in  income  from   net   profits
   interests.

    Gas  production  decreased approximately  2,200  mcf  or  20%
    during   the   same  period,  resulting  in  a  decrease   of
    approximately $4,600 in income from net profits interests.

    The  total decrease in income from net profits interests  due
    to  the  change in production is approximately $15,500.   The
    decline  in gas production is mainly due to downtime  with  a
    compressor being overhauled on one lease.

3.  Lease operating costs and production taxes were 9% higher, or
    approximately $12,200 more during the quarter ended September
    30, 2002 as compared to the quarter ended September 30, 2001.

Costs and Expenses

Total  costs  and expenses decreased to $18,374 from $59,225  for
the  quarters ended September 30, 2002 and 2001, respectively,  a
decrease  of 69%.  The decrease is the result of lower  depletion
expense,   partially  offset  by  an  increase  in  general   and
administrative expense.

1.  General  and  administrative costs  consists  of  independent
    accounting and engineering fees, computer services,  postage,
    and  Managing General Partner personnel costs.   General  and
    administrative  costs  increased 11% or approximately  $1,100
    during  the  quarter ended September 30, 2002 as compared  to
    the quarter ended September 30, 2001.

2.  Depletion  expense decreased to $7,000 for  the  nine  months
    ended September 30, 2002 from $49,000 for the same period  in
    2001.   This  represents a decrease  of  86%.   Depletion  is
    calculated  using the units of revenue method of amortization
    based  on  a  percentage of current period gross revenues  to
    total future gross oil and gas revenues, as estimated by  the
    Partnership's independent petroleum consultants. Contributing
    factors  to  the  decrease in depletion expense  between  the
    comparative periods were the increase in the price of oil and
    gas  used to determine the Partnership's reserves for October
    1,  2002 as compared to 2001, and the increase in oil and gas
    revenues  received by the Partnership during 2002 as compared
    to 2001.



<PAGE>

B.   General Comparison of the Nine Month Periods Ended September
30, 2002 and 2001

The   following  table  provides  certain  information  regarding
performance  factors for the nine month periods  ended  September
30, 2002 and 2001:

                                                 Nine Months
                                                    Ended        Percentage
                                                September 30,     Increase
                                                2002      2001   (Decrease)
                                                ----      ----   ---------
Average price per barrel of oil            $   21.50     23.13    (7%)
Average price per mcf of gas               $    2.43      3.89   (38%)
Oil production in barrels                     20,300    21,400    (5%)
Gas production in mcf                         24,700    33,900   (27%)
Income from net profits interests          $  42,258   209,750   (80%)
Partnership distributions                  $       -   310,000  (100%)
Limited partner distributions              $       -   279,000  (100%)
Per unit distribution to limited partners  $       -     46.63  (100%)
Number of limited partner units                5,983     5,983

Revenues

The Partnership's income from net profits interests decreased  to
$42,258  from  $209,750 for the nine months ended  September  30,
2002  and  2001, respectively, a decrease of 80%.  The  principal
factors  affecting  the  comparison  of  the  nine  months  ended
September 30, 2002 and 2001 are as follows:

1.  The  average  price  for  a barrel of  oil  received  by  the
    Partnership decreased during the nine months ended  September
    30,  2002 as compared to the nine months ended September  30,
    2001  by 7%, or $1.63 per barrel, resulting in a decrease  of
    approximately  $33,100 in income from net profits  interests.
    Oil  sales represented 88% of total oil and gas sales  during
    the  nine months ended September 30, 2002 as compared to  79%
    during the nine months ended September 30, 2001.

    The  average  price  for  an  mcf  of  gas  received  by  the
    Partnership decreased during the same period by 38%, or $1.46
    per mcf, resulting in a decrease of approximately $36,100  in
    income from net profits interests.

    The  total decrease in income from net profits interests  due
    to  the change in prices received from oil and gas production
    is  approximately $69,200.  The market price for oil and  gas
    has  been  extremely  volatile  over  the  past  decade,  and
    management expects a certain amount of volatility to continue
    in the foreseeable future.

<PAGE>

2.  Oil  production decreased approximately 1,100 barrels  or  5%
    during  the nine months ended September 30, 2002 as  compared
    to  the nine months ended September 30, 2001, resulting in  a
    decrease of approximately $25,400 in income from net  profits
    interests.

    Gas  production  decreased approximately  9,200  mcf  or  27%
    during   the   same  period,  resulting  in  a  decrease   of
    approximately $35,800 in income from net profits interests.

    The  total decrease in income from net profits interests  due
    to  the  change in production is approximately $61,200.   The
    decline  in gas production is mainly due to downtime  on  two
    leases, one with a compressor being overhauled and the  other
    a  workover  being  performed during the  nine  months  ended
    September 30, 2002.

3.  Lease operating costs and production taxes were 9% higher, or
    approximately  $37,200  more during  the  nine  months  ended
    September  30,  2002  as compared to the  nine  months  ended
    September 30, 2001.

Costs and Expenses

Total  costs and expenses decreased to $53,889 from $115,214  for
the  nine months ended September 30, 2002 and 2001, respectively,
a decrease of 53%.  The decrease is the result of lower depletion
expense,   partially  offset  by  an  increase  in  general   and
administrative expense.

1.  General  and  administrative costs  consists  of  independent
    accounting and engineering fees, computer services,  postage,
    and  Managing General Partner personnel costs.   General  and
    administrative  costs  increased 6% or  approximately  $1,700
    during  the nine months ended September 30, 2002 as  compared
    to the nine months ended September 30, 2001.

2.  Depletion  expense decreased to $22,000 for the  nine  months
    ended September 30, 2002 from $85,000 for the same period  in
    2001.   This  represents a decrease  of  74%.   Depletion  is
    calculated  using the units of revenue method of amortization
    based  on  a  percentage of current period gross revenues  to
    total future gross oil and gas revenues, as estimated by  the
    Partnership's     independent     petroleum      consultants.
    Contributing  factors  to the decrease in  depletion  expense
    between  the  comparative periods were the  increase  in  the
    price  of  oil  and  gas used to determine the  Partnership's
    reserves  for  October 1, 2002 as compared to 2001,  and  the
    decrease  in oil and gas revenues received by the Partnership
    during 2002 as compared to 2001.

<PAGE>

Liquidity and Capital Resources

The  primary  source of cash is from operations, the  receipt  of
income from interests in oil and gas properties.  The Partnership
knows  of  no  material change, nor does it anticipate  any  such
change.

Cash  flows  (used  in)  provided by  operating  activities  were
approximately  $(3,000) in the nine months  ended  September  30,
2002  as  compared to approximately $242,300 in the  nine  months
ended September 30, 2001.  The primary use of the 2002 cash  flow
from operating activities was operations.

There were no cash flows used in investing activities in the nine
months  ended  September 30, 2002.  Cash flows used in  financing
activities  were approximately $310,000 in the nine months  ended
September 30, 2001.  The only use in financing activities was the
distributions to partners.

There   were  no  distributions  during  the  nine  months  ended
September  30, 2002.  Total distributions during the nine  months
ended  September  30, 2001 were $310,000 of  which  $279,000  was
distributed  to the limited partners and $31,000 to  the  general
partners.   The per unit distribution to limited partners  during
the nine months ended September 30, 2001 was $46.63.

The source for the 2001 distributions of $310,000 was oil and gas
operations  of  approximately $242,300,  with  the  balance  from
available cash on hand at the beginning of the period.

Since  inception  of  the  Partnership, cumulative  monthly  cash
distributions of $3,263,882 have been made to the  partners.   As
of  September 30, 2002, $2,950,978 or $493.23 per limited partner
unit has been distributed to the limited partners, representing a
99% return of the capital contributed.

As  of  September  30,  2002, the Partnership  had  approximately
$62,900  in working capital.  The Managing General Partner  knows
of  no  unusual contractual commitments and believes the revenues
generated from operations are adequate to meet the needs  of  the
Partnership.

On  October  17,  2002, Southwest Royalties,  Inc.  the  Managing
General   Partner  filed  an  S-4  "Registration  of  Securities,
Business   Combinations"   with  the  Securities   and   Exchange
Commission.   The  S-4 relates to a proposed plan  of  merger  of
twenty-one limited partnerships.

<PAGE>
Recent Accounting Pronouncements

The  FASB  has  issued  Statement No. 143 "Accounting  for  Asset
Retirement  Obligations" which establishes requirements  for  the
accounting   of   removal-type  costs   associated   with   asset
retirements.    The  standard  is  effective  for  fiscal   years
beginning   after   June  15,  2002,  with  earlier   application
encouraged.  The Managing General Partner is currently  assessing
the impact on the partnerships financial statements.

On October 3, 2001, the FASB issued Statement No. 144 "Accounting
for  the  Impairment  or  Disposal of Long-Lived  Assets."   This
pronouncement  supercedes FAS 121 "Accounting for the  Impairment
of  Long-Lived Assets and for Long-Lived Assets to  Be  Disposed"
and  eliminates  the  requirement of Statement  121  to  allocate
goodwill  to long-lived assets to be tested for impairment.   The
provisions   of  this  statement  are  effective  for   financial
statements  issued for fiscal years beginning after December  15,
2001,  and  interim  periods  within  those  fiscal  years.   The
Managing  General Partner believes that the impact from SFAS  No.
144  on  the  Partnerships  financial  position  and  results  of
operation should not be significantly different from that of SFAS
No. 121.

In  April 2002, FASB issued SFAS No. 145, "Rescission of SFAS No.
4,   44,  and  64,  Amendment  of  SFAS  No.  13,  and  Technical
Corrections."   This Statement rescinds SFAS  No.  4,  "Reporting
Gains  and  Losses from Extinguishment of Debt", and an amendment
of  that Statement, SFAS No. 64, "Extinguishments of Debt Made to
Satisfy Sinking-Fund Requirements".  This Statement also rescinds
or  amends  other existing authoritative pronouncements  to  make
various  technical  corrections, clarify  meanings,  or  describe
their  applicability under changed conditions.  This standard  is
effective  for  fiscal years beginning after May 15,  2002.   The
Managing  General  Partner believes that  the  adoption  of  this
statement  will not have a significant impact on the Partnerships
financial statements.

In  July  2002,  FASB issued SFAS No. 146 "Accounting  for  Costs
Associated  with  Exit or Disposal Activities" which  establishes
requirements  for  financial accounting and reporting  for  costs
associated  with exit or disposal activities.  This  standard  is
effective  for  exit  or  disposal  activities  initiated   after
December  31,  2002.  The Managing General Partner  is  currently
assessing  the  impact  of this statement  on  the  Partnerships'
future financial statements.

Item  3.   Quantitative and Qualitative Disclosures About  Market
Risk

The  Partnership  is  not  a party to any derivative or  embedded  derivative
instruments.

Item 4.   Controls and Procedures

     (a)  Evaluation of Disclosure Controls and Procedures.   The
chief  executive  officer  and chief  financial  officer  of  the
Partnership's   managing  general  partner  have  evaluated   the
effectiveness  of  the design and operation of the  Partnership's
disclosure  controls and procedures (as defined in  Exchange  Act
Rule 13a-14(c)) as of a date within 90 days of the filing date of
this  quarterly  report.  Based on  that  evaluation,  the  chief
executive officer and chief financial officer have concluded that
the   Partnership's  disclosure  controls  and   procedures   are
effective  to  ensure that material information relating  to  the
Partnership  and  the Partnership's consolidated subsidiaries  is
made  known  to  such officers by others within  these  entities,
particularly  during  the  period  this  quarterly   report   was
prepared,  in order to allow timely decisions regarding  required
disclosure.

     (b)  Changes in Internal Controls.  There have not been  any
significant changes in the Partnership's internal controls or  in
other  factors  that  could significantly affect  these  controls
subsequent to the date of their evaluation.

<PAGE>
                   PART II - OTHER INFORMATION


Item 1.  Legal Proceedings

         None

Item 2.  Changes in Securities

         None

Item 3.  Defaults Upon Senior Securities

         None

Item 4.  Submission of Matter to a Vote of Security Holders

         None

Item 5.  Other Information

         None

Item 6.  Exhibits and Reports on Form 8-K

         (a) No reports on Form 8-K were filed during the
             quarter for which this report is filed.


<PAGE>
                           SIGNATURES


Pursuant  to the requirements of the Securities Exchange  Act  of
1934, the registrant has duly caused this report to be signed  on
its behalf by the undersigned thereunto duly authorized.

                                   Southwest Royalties
                                   Institutional
                                   Income Fund X-C, L.P.
                                   a Delaware limited partnership

                                   By:  Southwest Royalties, Inc.
                                        Managing General Partner


                                   By:  /s/ Bill E. Coggin
                                        -------------------------
-----
                                        Bill E. Coggin, Executive
Vice President
                                        and Chief Financial
Officer

Date:     November 14, 2002

<PAGE>


                         CERTIFICATIONS


          I, H.H. Wommack, III, certify that:

          1.   I have reviewed this quarterly report on Form 10-Q of
Southwest Royalties Institutional Income Fund X-C, L.P.;

          2.   Based on my knowledge, this quarterly 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  quarterly
report;

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

          4.   The registrant's other certifying officers and I are
responsible for establishing and maintaining disclosure  controls
and  procedures (as defined in Exchange Act Rules 13a-14 and 15d-
14) for the registrant and we have:

               a)   designed such disclosure controls and procedures to ensure
               that material information relating to the registrant, including
               its consolidated subsidiaries, is made known to us by others
               within those entities, particularly during the period in which
               this quarterly report is being prepared;

               b)   evaluated the effectiveness of the registrant's disclosure
               controls and procedures as of a date within 90 days prior to the
               filing date of this quarterly report (the "Evaluation Date"); and

               c)   presented in this quarterly report our conclusions about the
               effectiveness of the disclosure controls and procedures based on
               our evaluation as of the Evaluation Date;

          5.   The registrant's other certifying officers and I have
disclosed,   based  on  our  most  recent  evaluation,   to   the
registrant's  auditors  and the audit committee  of  registrant's
board   of   directors  (or  persons  performing  the  equivalent
functions):

               a)   all significant deficiencies in the design or operation of
               internal controls which could adversely affect the registrant's
               ability to record, process, summarize and report financial data
               and have identified for the registrant's auditors any material
               weaknesses in internal controls; and

               b)   any fraud, whether or not material, that involves management
               or other employees who have a significant role in the
               registrant's internal controls; and

<PAGE>

          6.   The registrant's other certifying officers and I have
indicated  in  this quarterly report whether or  not  there  were
significant changes in internal controls or in other factors that
could  significantly affect internal controls subsequent  to  the
date  of  our  most recent evaluation, including  any  corrective
actions  with  regard  to significant deficiencies  and  material
weaknesses.


Date:  November 14, 2002




/s/ H.H. Wommack, III
H. H. Wommack, III
Chairman, President and Chief Executive Officer
  of Southwest Royalties, Inc., the
  Managing General Partner of
  Southwest Royalties Institutional
  Income Fund X-C, L.P.

<PAGE>

                         CERTIFICATIONS


          I, Bill E. Coggin, certify that:

          1.   I have reviewed this quarterly report on Form 10-Q of
Southwest Royalties Institutional Income Fund X-C, L.P.;

          2.   Based on my knowledge, this quarterly 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  quarterly
report;

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

          4.   The registrant's other certifying officers and I are
responsible for establishing and maintaining disclosure  controls
and  procedures (as defined in Exchange Act Rules 13a-14 and 15d-
14) for the registrant and we have:

               a)   designed such disclosure controls and procedures to ensure
               that material information relating to the registrant, including
               its consolidated subsidiaries, is made known to us by others
               within those entities, particularly during the period in which
               this quarterly report is being prepared;

               b)   evaluated the effectiveness of the registrant's disclosure
               controls and procedures as of a date within 90 days prior to the
               filing date of this quarterly report (the "Evaluation Date"); and

               c)   presented in this quarterly report our conclusions about the
               effectiveness of the disclosure controls and procedures based on
               our evaluation as of the Evaluation Date;

          5.   The registrant's other certifying officers and I have
disclosed,   based  on  our  most  recent  evaluation,   to   the
registrant's  auditors  and the audit committee  of  registrant's
board   of   directors  (or  persons  performing  the  equivalent
functions):

               a)   all significant deficiencies in the design or operation of
               internal controls which could adversely affect the registrant's
               ability to record, process, summarize and report financial data
               and have identified for the registrant's auditors any material
               weaknesses in internal controls; and

               b)   any fraud, whether or not material, that involves management
               or other employees who have a significant role in the
               registrant's internal controls; and

<PAGE>

          6.   The registrant's other certifying officers and I have
indicated  in  this quarterly report whether or  not  there  were
significant changes in internal controls or in other factors that
could  significantly affect internal controls subsequent  to  the
date  of  our  most recent evaluation, including  any  corrective
actions  with  regard  to significant deficiencies  and  material
weaknesses.


Date:  November 14, 2002




/s/ Bill E. Coggin
Bill E. Coggin
Executive Vice President
  and Chief Financial Officer of
  Southwest Royalties, Inc., the
  Managing General Partner of
  Southwest Royalties Institutional
  Income Fund X-C, L.P.


<PAGE>