FORM 10-K
                    SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON, D.C.  20549
(Mark One)

[x]    Annual  report  pursuant to Section 13 or 15(d)  of  the  Securities
       Exchange Act of 1934 [Fee Required]

For the fiscal year ended December 31, 2001

                                    OR

[ ]    Transition  report pursuant to Section 13 or 15(d) of the Securities
       Exchange Act of 1934 [No Fee Required]

For the transition period from                      to

Commission File Number 0-20299

                Southwest Oil & Gas Income Fund X-C, L.P.
                (Exact name of registrant as specified in
                    its limited partnership agreement)

Delaware                                                    75-2374445
(State or other jurisdiction                             (I.R.S. Employer
of incorporation or organization)                       Identification No.)

407 N. Big Spring, Suite 300, Midland, Texas                  79701
(Address of principal executive office)

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

       Securities registered pursuant to Section 12(b) of the Act:

                                   None

       Securities registered pursuant to Section 12(g) of the Act:

                      limited partnership interests

Indicate by check mark whether registrant (1) has filed 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

Indicate by check mark if disclosure of delinquent filers pursuant to  Item
405 of Regulation S-K (229.405 of this chapter)is not contained herein, and
will not be contained, to the best of registrant's knowledge, in definitive
proxy  or information statements incorporated by reference in Part  III  of
this Form 10-K or any amendment to this Form 10-K.     [x]

The  registrant's  outstanding  securities  consist  of  Units  of  limited
partnership  interests for which there exists no established public  market
from which to base a calculation of aggregate market value.

The  total  number of pages contained in this report is 39.   There  is  no
exhibit index.

<PAGE>
                            Table of Contents

Item                                                                   Page

                                  Part I

 1.  Business                                                            3

 2.  Properties                                                          6

 3.  Legal Proceedings                                                   7

 4.  Submission of Matters to a Vote of Security Holders                 7

                                 Part II

 5.  Market for Registrant's Common Equity and Related
     Stockholder Matters                                                 8

 6.  Selected Financial Data                                             9

 7.  Management's Discussion and Analysis of
     Financial Condition and Results of Operations                      10

 8.  Financial Statements and Supplementary Data                        18

 9.  Changes in and Disagreements with Accountants
     on Accounting and Financial Disclosure                             33

                                 Part III

10.  Directors and Executive Officers of the Registrant                 34

11.  Executive Compensation                                             35

12.  Security Ownership of Certain Beneficial Owners and
     Management                                                         35

13.  Certain Relationships and Related Transactions                     37

                                 Part IV

14.  Exhibits, Financial Statement Schedules, and Reports
     on Form 8-K                                                        38

     Signatures                                                         39

<PAGE>
                                  Part I

Item 1.   Business

General
Southwest   Oil  &  Gas  Income  Fund  X-C,  L.P.  (the  "Partnership"   or
"Registrant") was organized as a Delaware limited partnership on  September
20,  1991.  The offering of limited partnership interests began October  1,
1991 as part of a shelf offering registered under the name Southwest Oil  &
Gas   1990-91  Income  Program.   Minimum  capital  requirements  for   the
Partnership were met on January 13, 1992 and concluded April 30, 1992.  The
Partnership has no subsidiaries.

The Partnership has acquired interests in producing oil and gas properties,
and  produced and marketed the crude oil and natural gas produced from such
properties.  In most cases, the Partnership purchased working interests  in
oil  and  gas properties.  The Partnership purchased either all or part  of
the rights and obligations under various oil and gas leases.

The  principal executive offices of the Partnership are located at  407  N.
Big Spring, Suite 300, Midland, Texas, 79701.  The Managing General Partner
of  the  Partnership,  Southwest Royalties,  Inc.  (the  "Managing  General
Partner")   and  its  staff  of  89  individuals,  together  with   certain
independent  consultants  used  on an "as needed"  basis,  perform  various
services on behalf of the Partnership, including the selection of  oil  and
gas properties and the marketing of production from such properties.  H. H.
Wommack,  III,  a  stockholder, director, President and  Treasurer  of  the
Managing  General Partner, is also a general partner.  The Partnership  has
no employees.

Principal Products, Marketing and Distribution
The  Partnership has acquired and holds working interests in  oil  and  gas
properties located in Alabama, Kansas, Louisiana, New Mexico, Oklahoma  and
Texas.   All  activities of the Partnership are confined to the continental
United  States.  All oil and gas produced from these properties is sold  to
unrelated third parties in the oil and gas business.

The  revenues  generated from the Partnership's oil and gas activities  are
dependent upon the current market for oil and gas.  The prices received  by
the Partnership for its oil and gas production depend upon numerous factors
beyond   the   Partnership's  control,  including  competition,   economic,
political  and regulatory developments and competitive energy sources,  and
make it particularly difficult to estimate future prices of oil and natural
gas.

<PAGE>
For  nearly nine months, despite the fears of a global recession, crude oil
prices  held steady between $26 and $28 per barrel due in part to a  series
of  OPEC  and  non-OPEC production cuts.  Then, following what  has  become
known  simply  as  "9-11",  crude prices plunged  immediately  to  $22  and
gradually  fell  to below $18 per barrel.  Slower demand  across  the  U.S.
caused by the threat of recession and warmer than expected weather also led
to  declining prices in the latter half of 2001.  However, the  oil  cartel
and other non-member countries agreed for the fourth time since February to
curb  output in an effort to stabilize prices.  Crude oil contracts trading
on the NYMEX closed the year at approximately $20 per barrel.

Spot  prices in 2001 climbed to their highest levels ever, with the  yearly
average  price  nationwide reaching $4.14/MMBtu, up  9.77%  from  the  2000
average  of $3.77/MMBtu.  Prices reached their zenith in the first  quarter
of  2001 before beginning a steady decline throughout the remainder of  the
year.   The  terrorist  attacks  of  September  11  knocked  the  New  York
Mercantile Exchange out of the market for several days and shook  the  spot
marketplace into a maintenance mode.  As companies measured the  impact  of
the  attacks on the U.S. economy, spot prices deteriorated further.  In the
fourth  quarter,  prices  bottomed out for the year  with  the  three-month
average  falling to $2.31/MMBtu.  As for 2002, record-high  storage  levels
and  the  expectation of a flat economy through the first half of the  year
are  leading  industry  experts to predict prices to  average  $2.05/MMBtu,
remaining above the $2.00 per MMBtu level for a 5th consecutive year.

Following  is a table of the ratios of revenues received from oil  and  gas
production for the last three years:

                                  Oil          Gas

                    2001          72%          28%
                    2000          89%          11%
                    1999          78%          22%

As  the table indicates, the majority of the Partnership's revenue is  from
its  oil production, and Partnership revenues will be highly dependent upon
the future prices and demands for oil.

Seasonality of Business
Although the demand for natural gas is highly seasonal, with higher  demand
in  the colder winter months and in very hot summer months, the Partnership
has  been able to sell all of its natural gas, either through contracts  in
place or on the spot market at the then prevailing spot market price.  As a
result,  the volumes sold by the Partnership have not fluctuated materially
with the change of season.

Customer Dependence
The  Managing  General  Partner intends that no  material  portion  of  the
Partnership's business is dependent on a single purchaser, or  a  very  few
purchasers, where the loss of one would have a material adverse  impact  on
the  Partnership.  Three purchasers accounted for 85% of the  Partnership's
total  oil  and gas production during 2001: Teppco Crude Oil LLC  for  60%,
George  L  Mcleod  Inc.  for  14% and Plains Marketing  LP  for  11%.   Two
purchasers  accounted  for  84%  of the Partnership's  total  oil  and  gas
production  during 2000: Teppco Crude oil LLC for 73% and Plains  Marketing
LP  for 11%.  Three purchasers accounted for 82% of the Partnership's total
oil and gas production during 1999: Teppco Crude Oil LLC for 62%, George L.
McLeod  Inc.  for 10% and Scurlock Permian LLC for 10%.  All purchasers  of
the  Partnership's oil and gas production are unrelated third parties.   In
the  event  any  of  these  purchasers were to discontinue  purchasing  the
Partnership's  production, the Managing General  Partner  believes  that  a
substitute  purchaser or purchasers could be located without  undue  delay.
No  other purchaser accounted for an amount equal to or greater than 10% of
the Partnership's sales of oil and gas production.<PAGE>
Competition
Because  the  Partnership has utilized all of its funds available  for  the
acquisition  of interests in producing oil and gas properties,  it  is  not
subject  to  competition from other oil and gas property  purchasers.   See
Item 2, Properties.

Factors  that  may  adversely  affect the  Partnership  include  delays  in
completing  arrangements  for  the sale of production,  availability  of  a
market for production, rising operating costs of producing oil and gas  and
complying  with  applicable  water  and  air  pollution  control  statutes,
increasing  costs  and  difficulties of transportation,  and  marketing  of
competitive  fuels.   Moreover, domestic oil  and  gas  must  compete  with
imported oil and gas and with coal, atomic energy, hydroelectric power  and
other forms of energy.

Regulation

Oil  and Gas Production - The production and sale of oil and gas is subject
to  federal and state governmental regulation in several respects, such  as
existing price controls on natural gas and possible price controls on crude
oil,  regulation of oil and gas production by state and local  governmental
agencies, pollution and environmental controls and various other direct and
indirect   regulation.    Many  jurisdictions  have  periodically   imposed
limitations on oil and gas production by restricting the rate of  flow  for
oil  and  gas wells below their actual capacity to produce and by  imposing
acreage limitations for the drilling of wells.  The federal government  has
the  power  to  permit increases in the amount of oil imported  from  other
countries and to impose pollution control measures.

Various  aspects of the Partnership's oil and gas activities are  regulated
by  administrative agencies under statutory provisions of the states  where
such  activities  are  conducted and by certain  agencies  of  the  federal
government for operations on Federal leases.  Moreover, certain  prices  at
which the Partnership may sell its natural gas production are controlled by
the  Natural  Gas  Policy Act of 1978, the Natural Gas  Wellhead  Decontrol
Act  of  1989  and  the  regulations  promulgated  by  the  Federal  Energy
Regulatory Commission.

Environmental  - The Partnership's oil and gas activities  are  subject  to
extensive  federal,  state  and local laws and  regulations  governing  the
generation,  storage, handling, emission, transportation and  discharge  of
materials into the environment.  Governmental authorities have the power to
enforce compliance with their regulations, and violations carry substantial
penalties.   This  regulatory burden on the oil and gas industry  increases
its cost of doing business and consequently affects its profitability.  The
Managing  General  Partner  is  unable to  predict  what,  if  any,  effect
compliance will have on the Partnership.

Industry  Regulations  and  Guidelines - Certain industry  regulations  and
guidelines  apply to the registration, qualification and operation  of  oil
and  gas programs in the form of limited partnerships.  The Partnership  is
subject  to  these  guidelines  which regulate  and  restrict  transactions
between  the Managing General Partner and the Partnership.  The Partnership
complies  with these guidelines and the Managing General Partner  does  not
anticipate that continued compliance will have a material adverse effect on
Partnership operations.

Partnership Employees
The  Partnership has no employees; however the Managing General Partner has
a  staff of geologists, engineers, accountants, landmen and clerical  staff
who  engage in Partnership activities and operations and perform additional
services  for  the  Partnership as needed.  In  addition  to  the  Managing
General  Partner's  staff, the Partnership engages independent  consultants
such  as petroleum engineers and geologists as needed.  As of December  31,
2001  there  were 89 individuals directly employed by the Managing  General
Partner in various capacities.

<PAGE>
Item 2.   Properties

In  determining whether an interest in a particular producing property  was
to  be  acquired, the Managing General Partner considered such criteria  as
estimated  oil  and  gas reserves, estimated cash flow  from  the  sale  of
production,  present  and  future prices of oil  and  gas,  the  extent  of
undeveloped  and  unproved reserves, the potential for secondary,  tertiary
and other enhanced recovery projects and the availability of markets.

As  of December 31, 2001, the Partnership possessed an interest in oil  and
gas  properties located in Escambia and Lamar Counties of Alabama;  Labette
and  Neosho  Counties  of Kansas; La Fourche, Pointe Coupe  and  Terrebonne
Parishes  of  Louisiana;  Chaves, Eddy, and Lea  Counties  of  New  Mexico;
Custer,  Roger  Mills  and  Washita Counties  of  Oklahoma;  and  Colorado,
Dickens,  Hemphill, Live Oak, Martin, Mitchell, Scurry,  Upton  and  Yoakum
Counties  of  Texas. These properties consist of various interests  in  422
wells and units.

Due  to  the  Partnership's  objective of  maintaining  current  operations
without engaging in the drilling of any developmental or exploratory wells,
or additional acquisitions of producing properties, there have not been any
significant changes in properties during 2001, 2000 and 1999.

There  were  no  property sales during 2001 and 2000.  During  1999,  eight
leases were sold for approximately $18,644.

Significant Properties
The  following  table  reflects  the  significant  property  in  which  the
Partnership has an interest:

                       Date
                    Purchased           No. of         Proved Reserves*
Name and Location  and Interest         Wells      Oil (bbls)    Gas (mcf)
-----------------  -----------          ------     ----------    ---------

Kelt Ohio             1/94 at 25%         1          1,000        253,000
Acquisition           to 50%
Chaves County,        working
New Mexico            interest

Mettie Poole          10/92 at 1%         1          3,000        128,000
Acquisition           to 26%
Colorado County,      working
Texas La Fourche Parish            interest
Louisiana

*Ryder  Scott  Petroleum Engineers prepared the reserve and  present  value
data for the Partnership's existing properties as of January 1, 2002.   The
reserve  estimates were made in accordance with guidelines  established  by
the  Securities  and  Exchange  Commission  pursuant  to  Rule  4-10(a)  of
Regulation  S-X.   Such guidelines require oil and gas reserve  reports  be
prepared  under  existing  economic  and  operating  conditions   with   no
provisions   for   price   and  cost  escalation  except   by   contractual
arrangements.

Oil  price  adjustments were made in the individual evaluations to  reflect
oil quality, gathering and transportation costs. The results of the reserve
report as of January 1, 2002 are an average price of $18.48 per barrel.

Gas  price  adjustments were made in the individual evaluations to  reflect
BTU  content,  gathering and transportation costs and  gas  processing  and
shrinkage.  The results of the reserve report as of January 1, 2002 are  an
average price of $1.85 per Mcf.

<PAGE>
As  also discussed in Part II, Item 7, Management's Discussion and Analysis
of  Financial Condition and Results of Operations, oil and gas prices  were
subject to frequent changes in 2001.

The  evaluation  of  oil and gas properties is not  an  exact  science  and
inevitably involves a significant degree of uncertainty, particularly  with
respect to the quantity of oil or gas that any given property is capable of
producing.   Estimates  of  oil and gas reserves  are  based  on  available
geological and engineering data, the extent and quality of which  may  vary
in  each  case  and,  in  certain instances, may prove  to  be  inaccurate.
Consequently,  properties may be depleted more rapidly than the  geological
and engineering data have indicated.

Unanticipated  depletion, if it occurs, will result in lower reserves  than
previously  estimated; thus an ultimately lower return for the Partnership.
Basic  changes in past reserve estimates occur annually.  As  new  data  is
gathered  during the subsequent year, the engineer must revise his  earlier
estimates.  A year of new information, which is pertinent to the estimation
of  future  recoverable volumes, is available during  the  subsequent  year
evaluation.   In applying industry standards and procedures, the  new  data
may cause the previous estimates to be revised.  This revision may increase
or  decrease the earlier estimated volumes.  Pertinent information gathered
during the year may include actual production and decline rates, production
from  offset  wells  drilled to the same geologic formation,  increased  or
decreased water production, workovers, and changes in lifting costs,  among
others.   Accordingly,  reserve  estimates are  often  different  from  the
quantities of oil and gas that are ultimately recovered.

Partnership has reserves which are classified as proved developed producing
and  proved  undeveloped.  All of the proved reserves are included  in  the
engineering reports which evaluate the Partnership's present reserves.

Because  the  Partnership  does  not engage  in  drilling  activities,  the
development of proved undeveloped reserves is conducted pursuant to farmout
arrangements with the Managing General Partner or unrelated third  parties.
Generally, the Partnership retains a carried interest such as an overriding
royalty interest under the terms of a farmout, or receives cash.

The  Partnership or the owners of properties in which the Partnership  owns
an  interest  can  engage  in workover projects or  supplementary  recovery
projects, for example, to extract behind the pipe reserves which qualify as
proved developed non-producing reserves.  See Part II, Item 7, Management's
Discussion and Analysis of Financial Condition and Results of Operations.

Item 3.   Legal Proceedings

There are no material pending legal proceedings to which the Partnership is
a party.

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

No  matter  was submitted to a vote of security holders during  the  fourth
quarter of 2001 through the solicitation of proxies or otherwise.

<PAGE>
                                 Part II


Item 5.   Market for the Registrant's Common Equity and Related Stockholder
          Matters

Market Information
Limited  partnership interests, or units, in the Partnership were initially
offered and sold for a price of $500.  Limited partner units are not traded
on  any  exchange  and there is no public or organized trading  market  for
them.  The Managing General Partner has become aware of certain limited and
sporadic transfers of units between limited partners and third parties, but
has no verifiable information regarding the prices at which such units have
been  transferred.   Further,  a transferee may  not  become  a  substitute
limited partner without the consent of the Managing General Partner.

The  Managing  General Partner has the right, but not  the  obligation,  to
purchase limited partnership units should an investor desire to sell.   The
value  of  the unit is determined  by adding the sum of (1) current  assets
less  liabilities  and  (2) the present value of the  future  net  revenues
attributable to proved reserves and by discounting the future net  revenues
at  a rate not in excess of the prime rate charged by NationsBank, N.A.  of
Midland, Texas plus one percent (1%), which value shall be further  reduced
by  a risk factor discount of no more than one-third (1/3) to be determined
by  the  Managing General Partner in its sole and absolute discretion.   In
2001,  50  limited  partner units were tendered to  and  purchased  by  the
Managing General Partner at an average base price of $148.04 per unit.   In
2000,  8  limited  partner  units were tendered to  and  purchased  by  the
Managing  General Partner at an average base price of $68.25 per unit.   In
1999,  66  limited  partner units were tendered to  and  purchased  by  the
Managing General Partner at an average base price of $79.62 per unit.

Number of Limited Partner Interest Holders
As of December 31, 2001, there were 291 holders of limited partner units in
the Partnership.

Distributions
Pursuant to Article III, Section 3.05 of the Partnership's Certificate  and
Agreement  of  Limited Partnership, "Net Cash Flow" is distributed  to  the
partners  on  a quarterly basis.  "Net Cash Flow" is defined as  "the  cash
generated  by  the  Partnership's investments  in  producing  oil  and  gas
properties,  less  (i)  General and Administrative  Costs,  (ii)  Operating
Costs,  and  (iii) any reserves necessary to meet current  and  anticipated
needs  of  the  Partnership, as determined in the sole  discretion  of  the
Managing General Partner."

During  2001,  distributions  were made totaling  $361,479,  with  $325,331
distributed  to  the limited partners and $36,148 to the general  partners.
For  the  year ended December 31, 2001, distributions of $52.09 per limited
partner unit were made, based upon 6,246 limited partner units outstanding.
During  2000,  quarterly  distributions were made totaling  $277,300,  with
$249,570  distributed to the limited partners and $27,730  to  the  general
partners.   For the year ended December 31, 2000, distributions  of  $39.96
per  limited partner unit were made, based upon 6,246 limited partner units
outstanding.   Distributions for 2000 increased significantly  due  to  the
record  high  oil  and gas prices received during the year.   During  1999,
distributions were made totaling $113,204, with $103,704 distributed to the
limited  partners and $9,500 to the general partners.  For the  year  ended
December  31, 1999, distributions of $16.60 per limited partner  unit  were
made, based upon 6,246 limited partner units outstanding.

<PAGE>
Item 6.   Selected Financial Data

The  following  selected financial data for the years  ended  December  31,
2001,  2000,  1999,  1998 and 1997 should be read in conjunction  with  the
financial statements included in Item 8:

                                     Years ended December 31,
                    ---------------------------------------------------------
                         2001        2000        1999      1998      1997
                         ----        ----        ----      ----      ----

Revenues           $    874,634     932,566    736,189    674,143 1,199,005

Net income (loss)       125,209     282,522    134,810  (104,046)   345,547

Partners' share of
 net income (loss):

  General partners       25,721      32,052     18,481      9,295    49,955

  Limited partners       99,488     250,470    116,329  (113,341)   295,592

Limited partners'
 net income (loss)
  per unit                15.93       40.10      18.62    (18.15)     47.33

Limited partners'
 cash distributions
  per unit                52.09       39.96      16.60      27.02    105.26

Total assets       $    269,644     505,783    500,561    478,955   770,617

<PAGE>
Item 7.   Management's  Discussion and Analysis of Financial Condition  and
          Results of Operations

General
The  Partnership was formed to acquire interests in producing oil  and  gas
properties,  to produce and market crude oil and natural gas produced  from
such  properties and to distribute any net proceeds from operations to  the
general  and  limited partners.  Net revenues from producing  oil  and  gas
properties are not reinvested in other revenue producing assets  except  to
the  extent  that  producing facilities and wells  are  reworked  or  where
methods  are employed to improve or enable more efficient recovery  of  oil
and gas reserves.  The economic life of the Partnership thus depends on the
period  over  which the Partnership's oil and gas reserves are economically
recoverable.

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 and on 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  limited
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 7% per year.

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.

<PAGE>
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.

Results of Operations

A.  General Comparison of the Years Ended December 31, 2001 and 2000

The  following  table  provides certain information  regarding  performance
factors for the years ended December 31, 2001 and 2000:

                                                  Year Ended     Percentage
                                                 December 31,     Increase
                                                2001      2000   (Decrease)
Average price per barrel of oil            $   21.79    27.55    (21%)
Average price per mcf of gas               $    4.48     3.71      21%
Oil production in barrels                     28,700   30,000     (4%)
Gas production in mcf                         55,000   27,700      99%
Gross oil and gas revenue                  $ 871,673  929,367     (6%)
Net oil and gas revenue                    $ 295,710  357,918    (17%)
Partnership distributions                  $ 361,479  277,300      30%
Limited partner distributions              $ 325,331  249,570      30%
Per unit distribution to limited partners  $   52.09    39.96      30%
Number of limited partner units                6,246    6,246

Revenues

The  Partnership's oil and gas revenues decreased to $871,673 from $929,367
for the years ended December 31, 2001 and 2000, respectively, a decrease of
6%.   The  principal factors affecting the comparison of  the  years  ended
December 31, 2001 and 2000 are as follows:

1.  The  average  price  for a barrel of oil received  by  the  Partnership
    decreased  during the year ended December 31, 2001 as compared  to  the
    year ended December 31, 2000 by 21%, or $5.76 per barrel, resulting  in
    a decrease of approximately $165,300 in revenues. Oil sales represented
    72%  of total oil and gas sales during the year ended December 31, 2001
    as compared to 89% during the year ended December 31, 2000.

    The  average  price  for  an  mcf of gas received  by  the  Partnership
    increased during the same period by 21%, or $.77 per mcf, resulting  in
    an increase of approximately $42,400 in revenues.

    The net total decrease in revenues due to the change in prices received
    from  oil  and  gas production is approximately $207,700.   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 1,300 barrels or 4% during  the
    year ended December 31, 2001 as compared to the year ended December 31,
    2000, resulting in a decrease of approximately $35,800 in revenues.

    Gas  production  increased approximately 27,300 mcf or 99%  during  the
    same  period,  resulting  in an increase of approximately  $101,300  in
    revenues.

    The  net total increase in revenues due to the change in production  is
    approximately  $65,500.   The Partnership's dramatic  increase  in  gas
    production  was primarily in connection with one well.  The partnership
    was  informed  that  a  workover which was performed  during  the  last
    quarter  of  1999 on a non-operated well was not only unsuccessful  but
    caused  the  well  to  shut down.  This well was  not  believed  to  be
    recoverable,  thus  the loss to the Partnership was  considered  to  be
    permanent.   This  well represented approximately 2,890  mcf  a  month.
    Total  decline for the partnership during the year ended  December  31,
    2000 in connection with this non-operated well was approximately 36,700
    mcf.  During 2001, this well was successfully brought back on line  and
    producing at approximately 2,100 mcf a month.

Costs and Expenses

Total  costs and expenses increased to $749,425 from $650,044 for the years
ended  December 31, 2001 and 2000, respectively, an increase of  15%.   The
increase  is the result of higher lease operating costs, depletion  expense
and general and administrative expense.

1.    Lease  operating  costs  and production  taxes  were  1%  higher,  or
   approximately  $4,500 more during the year ended December  31,  2001  as
   compared to the year ended December 31, 2000.

2.  General and administrative costs consist of independent accounting  and
    engineering  fees,  computer services, postage,  and  Managing  General
    Partner personnel costs.  General and administrative costs increased 2%
    or  approximately  $900  during the year ended  December  31,  2001  as
    compared to the year ended December 31, 2000.

3.  Depletion expense increased to $132,000 for the year ended December 31,
    2001  from  $38,000  for the same period in 2000.  This  represents  an
    increase  of 247%.  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.

    The  major  factor  to  the increase in depletion expense  between  the
    comparative periods was the decrease in the price of oil and  gas  used
    to determine the Partnership's reserves for January 1, 2002 as compared
    to  2001,  and  the decrease in oil and gas revenues  received  by  the
    Partnership  during  2001 as compared to 2000.  Revisions  of  previous
    estimates  can be attributed to the changes in production  performance,
    oil  and  gas  price and production costs.  The impact of the  revision
    would  have  increased depletion expense approximately  $40,000  as  of
    December 31, 2000.

<PAGE>

Results of Operations

B.  General Comparison of the Years Ended December 31, 2000 and 1999

The  following  table  provides certain information  regarding  performance
factors for the years ended December 31, 2000 and 1999:

                                                  Year Ended     Percentage
                                                 December 31,     Increase
                                                2000      1999   (Decrease)

Average price per barrel of oil            $   27.55    16.28      69%
Average price per mcf of gas               $    3.71     2.17      71%
Oil production in barrels                     30,000   35,190    (15%)
Gas production in mcf                         27,700   74,540    (63%)
Gross oil and gas revenue                  $ 929,367  734,832      26%
Net oil and gas revenue                    $ 357,918  224,796      59%
Partnership distributions                  $ 277,300  113,204     145%
Limited partner distributions              $ 249,570  103,704     141%
Per unit distribution to limited partners  $   39.96    16.60     141%
Number of limited partner units                6,246    6,246

Revenues

The  Partnership's oil and gas revenues increased to $929,367 from $734,832
for  the  years ended December 31, 2000 and 1999, respectively, an increase
of  26%.  The principal factors affecting the comparison of the years ended
December 31, 2000 and 1999 are as follows:

1.  The  average  price  for a barrel of oil received  by  the  Partnership
    increased  during the year ended December 31, 2000 as compared  to  the
    year ended December 31, 1999 by 69%, or $11.27 per barrel, resulting in
    an   increase  of  approximately  $338,100  in  revenues.   Oil   sales
    represented  89%  of  total oil and gas sales  during  the  year  ended
    December 31, 2000 as compared to 78% during the year ended December 31,
    1999.

    The  average  price  for  an  mcf of gas received  by  the  Partnership
    increased during the same period by 71%, or $1.54 per mcf, resulting in
    an increase of approximately $42,700 in revenues.

    The  total  increase in revenues due to the change in  prices  received
    from  oil  and  gas production is approximately $380,800.   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 5,190 barrels or 15% during the
    year ended December 31, 2000 as compared to the year ended December 31,
    1999, resulting in a decrease of approximately $84,500 in revenues.

    Gas  production  decreased approximately 46,840 mcf or 63%  during  the
    same  period,  resulting  in  a decrease of approximately  $101,600  in
    revenues.

    The  total  decrease  in revenues due to the change  in  production  is
    approximately  $186,100.   The Partnership's dramatic  decline  in  gas
    production  was primarily in connection with two wells.   During  1999,
    the  Partnership was involved in a lawsuit in order to receive  payment
    for  two  months  of production from the purchaser at  that  time.  The
    lawsuit  was settled in the current year with the Partnership receiving
    less  than was owed from the purchaser.  The original accrual  recorded
    during  the  second quarter of 1999 was reversed in the  current  year.
    This  reversal represented approximately 2,800 mcf.  Additionally,  the
    partnership was informed during the current year that a workover  which
    was  performed  during the last quarter of 1999 on a non-operated  well
    was  not only unsuccessful but caused the well to shut down.  This well
    is  not believed to be recoverable, thus the loss to the Partnership is
    considered to be permanent.  This well represented approximately  2,890
    mcf  a  month.  Total decline for the partnership during the year ended
    December  31,  2000  in  connection with  this  non-operated  well  was
    approximately 36,700 mcf.

Costs and Expenses

Total  costs and expenses increased to $650,044 from $601,379 for the years
ended  December 31, 2000 and 1999, respectively, an increase  of  8%.   The
increase is the result of higher lease operating costs, partially offset by
a decrease in depletion expense and general and administrative expense.

2.    Lease  operating  costs  and production taxes  were  12%  higher,  or
   approximately $61,400 more during the year ended December  31,  2000  as
   compared to the year ended December 31, 1999.

2.  General and administrative costs consist of independent accounting  and
    engineering  fees,  computer services, postage,  and  Managing  General
    Partner personnel costs.  General and administrative costs decreased 2%
    or  approximately  $700  during the year ended  December  31,  2000  as
    compared to the year ended December 31, 1999.

3.  Depletion expense decreased to $38,000 for the year ended December  31,
    2000  from  $50,000  for the same period in 1999.   This  represents  a
    decrease  of 24%.  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.

    The  major  factor  to  the decrease in depletion expense  between  the
    comparative periods was the increase in the price of oil and  gas  used
    to determine the Partnership's reserves for January 1, 2001 as compared
    to  2000.   Revisions of previous estimates can be  attributed  to  the
    changes  in  production performance, oil and gas price  and  production
    costs.   The  impact  of  the revision would have  increased  depletion
    expense approximately $17,000 as of December 31, 1999.

<PAGE>

C.  Revenue and Distribution Comparison

Partnership income for the years ended December 31, 2001, 2000 and 1999 was
$125,209,  $282,522 and $134,810, respectively.  Excluding the  effects  of
depreciation,  depletion  and amortization,  net  income  would  have  been
$257,209  in 2001, $320,522 in 2000 and $184,810 in 1999.  Correspondingly,
Partnership distributions for the years ended December 31, 2001,  2000  and
1999 were $361,479, $277,300 and $113,204, respectively.  These differences
are  indicative  of  the  changes in oil and  gas  prices,  production  and
property sales.

The  source  for  the  2001  distributions of  $361,479  was  oil  and  gas
operations  of  approximately  $331,200 and  the  change  in  oil  and  gas
properties of approximately $(7,200), with the balance from available  cash
on  hand  at  the  beginning  of  the period.   The  source  for  the  2000
distributions  of  $277,300  was oil and gas  operations  of  approximately
$331,100  and  the  change  in  oil  and gas  properties  of  approximately
$(14,900),  resulting  in  excess  cash  for  contingencies  or  subsequent
distributions.  The source for the 1999 distributions of $113,204  was  oil
and  gas operations of approximately $120,000 and the change in oil and gas
properties  of  approximately  $(3,300),  resulting  in  excess  cash   for
contingencies or subsequent distributions.

Total  distributions during the year ended December 31, 2001 were  $361,479
of  which  $325,331 was distributed to the limited partners and $36,148  to
the general partners.  The per unit distribution to limited partners during
the  same  period was $52.09.  Total distributions during  the  year  ended
December  31, 2000 were $277,300 of which $249,570 was distributed  to  the
limited  partners  and  $27,730  to the general  partners.   The  per  unit
distribution to limited partners during the same period was $39.96.   Total
distributions  during  the year ended December 31, 1999  were  $113,204  of
which  $103,704 was distributed to the limited partners and $9,500  to  the
general partners.  The per unit distribution to limited partners during the
same period was $16.60.

Since  inception of the Partnership, cumulative monthly cash  distributions
of  $3,675,801  have been made to the partners.  As of December  31,  2001,
$3,327,049 or $532.67 per limited partner unit, has been distributed to the
limited partners, representing a 107% return of the capital contributed.

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 provided by operating activities were approximately $331,200  in
2001 compared to $331,100 in 2000 and approximately $120,000 in 1999.   The
primary  source  of  the  2001  cash flow  from  operating  activities  was
profitable operations.

Cash  flows used in investing activities were approximately $7,200 in  2001
compared to $14,900 in 2000 and approximately $3,300 in 1999.  The  primary
use of investing activities was the purchase of oil and gas properties.

Cash flows used in financing activities were approximately $361,300 in 2001
compared to $277,300 in 2000 and approximately $113,100 in 1999.  The  only
2001 use in financing activities was the distributions to partners.

As  of  December  31,  2001, the Partnership has approximately  $66,100  in
working  capital.   The  Managing  General  Partner  believes  the  revenue
generated from operations are adequate to meet the operating needs  of  the
Partnership.

Liquidity - Managing General Partner

The  Managing General Partner has a highly leveraged capital structure with
$50.0  million and $123.7 million of principal due in August  of  2003  and
October  of  2004, respectively.  The Managing General Partner  will  incur
approximately  $17.6  million in interest payments  in  2002  on  its  debt
obligations. Due to the depressed commodity prices experienced  during  the
last  quarter  of  2001,  the  Managing  General  Partner  is  experiencing
difficulty  in generating sufficient cash flow to meet its obligations  and
sustain its operations.  The Managing General Partner is currently  in  the
process  of  renegotiating the terms of its various  obligations  with  its
creditors  and/or  attempting  to seek new  lenders  or  equity  investors.
Additionally,  the  Managing General Partner would  consider  disposing  of
certain assets in order to meet its obligations.

There  can  be  no  assurance  that  the Managing  General  Partner's  debt
restructuring efforts will be successful or that the lenders will agree  to
a   course   of  action  consistent  with  the  Managing  General  Partners
requirements  in restructuring the obligations.  Even if such agreement  is
reached,  it  may  require approval of additional  lenders,  which  is  not
assured.   Furthermore, there can be no assurance that the sales of  assets
can  be  successfully  accomplished on terms  acceptable  to  the  Managing
General   Partner.   Under  current  circumstances,  the  Managing  General
Partner's  ability to continue as a going concern depends upon its  ability
to  (1)  successfully  restructure  its obligations  or  obtain  additional
financing  as  may  be  required, (2) maintain  compliance  with  all  debt
covenants, (3) generate sufficient cash flow to meet its obligations  on  a
timely  basis, and (4) achieve satisfactory levels of future earnings.   If
the  Managing  General Partner is unsuccessful in its efforts,  it  may  be
unable to meet its obligations making it necessary to undertake such  other
actions  as  may  be  appropriate  to  preserve  asset  values.   Upon  the
occurrence of any event of dissolution by the Managing General Partner, the
holders  of  a  majority of limited partnership interests may,  by  written
agreement,  elect  to  continue the business  of  the  Partnership  in  the
Partnership's   name,  with  Partnership  property,  in   a   reconstituted
partnership under the terms of the partnership agreement and to designate a
successor Managing General Partner.

<PAGE>
Recent Accounting Pronouncements
In  June  1998,  the Financial Accounting Standards Board  ("FASB")  issued
Statement  of  Financial Accounting Standards ("SFAS") No.133,  "Accounting
for  Derivative  Instruments and Hedging Activities."   SFAS  No.  133,  as
amended by SFAS No. 138, establishes accounting and reporting standards for
derivative  instruments, including certain derivative instruments  embedded
in  other contracts and for hedging activities.  Assessment by the Managing
General  Partner  revealed this pronouncement to  have  no  impact  on  the
partnerships.

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 Statements 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 is
currently assessing the impact to the partnerships financial statements.

Item 7A.  Quantitative and Qualitative Disclosures About Market Risk

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

<PAGE>
Item 8.   Financial Statements and Supplementary Data

                      Index to Financial Statements

                                                                       Page

Independent Auditors Report                                             19

Balance Sheets                                                          20

Statements of Operations                                                21

Statement of Changes in Partners' Equity                                22

Statements of Cash Flows                                                23

Notes to Financial Statements                                           25

<PAGE>









                        INDEPENDENT AUDITORS REPORT

The Partners
Southwest Oil & Gas Income Fund X-C, L.P.
 (A Delaware Limited Partnership):


We  have  audited the accompanying balance sheets of Southwest  Oil  &  Gas
Income Fund X-C, L.P. (the "Partnership") as of December 31, 2001 and 2000,
and  the related statements of operations, changes in partners' equity  and
cash  flows  for each of the years in the three year period ended  December
31,  2001.   These  financial  statements are  the  responsibility  of  the
Partnership's management.  Our responsibility is to express an  opinion  on
these financial statements based on our audits.

We  conducted  our  audits in accordance with auditing standards  generally
accepted in the United States of America.  Those standards require that  we
plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement.  An audit  includes
examining, on a test basis, evidence supporting the amounts and disclosures
in  the  financial  statements.   An  audit  also  includes  assessing  the
accounting principles used and significant estimates made by management, as
well  as  evaluating  the  overall financial  statement  presentation.   We
believe that our audits provide a reasonable basis for our opinion.

In  our opinion, the financial statements referred to above present fairly,
in  all  material respects, the financial position of Southwest Oil  &  Gas
Income  Fund X-C, L.P. as of December 31, 2001 and 2000 and the results  of
its  operations and its cash flows for each of the years in the three  year
period  ended  December  31, 2001 in conformity with accounting  principles
generally accepted in the United States of America.








                                                  KPMG LLP



Midland, Texas
March 10, 2002

<PAGE>
                 Southwest Oil & Gas Income Fund X-C, L.P.
                     (a Delaware limited partnership)
                              Balance Sheets
                        December 31, 2001 and 2000


                                                      2001           2000
                                                      ----           ----

  Assets
  ------

Current assets:
 Cash and cash equivalents                $           28,071       65,399
 Receivable from Managing General Partner             38,135      112,098

---------                                 ---------
                                               Total     current     assets
66,206                                    177,497

---------                                 ---------
Oil and gas properties - using the full-
 cost method of accounting                         2,418,934    2,411,782
  Less accumulated depreciation,
                                             depletion   and   amortization
2,215,496                                 2,083,496

---------                                 ---------
                                            Net   oil  and  gas  properties
203,438                                   328,286

---------                                 ---------
                                                                          $
269,644                                   505,783

=========                                 =========

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

Current liability - Distribution payable                 131            -

---------                                 ---------
Partners' equity:
 General partners                                   (12,810)      (2,383)
 Limited partners                                    282,323      508,166

---------                                 ---------
                                              Total     partners'    equity
269,513                                   505,783

---------                                 ---------
                                                                          $
269,644                                   505,783

=========                                 =========
















                  The accompanying notes are an integral
                   part of these financial statements.

<PAGE>
                Southwest Oil & Gas Income Fund X-C, L.P.
                     (a Delaware limited partnership)
                         Statements of Operations
               Years ended December 31, 2001, 2000 and 1999


                                                 2001      2000     1999
                                                 ----      ----     ----
  Revenues
  --------

Oil and gas income                        $    871,673   929,367  734,832
Interest from operations                         2,961     3,199    1,357
                                                                  ---------
---------                                 ---------
                                                                    874,634
932,566                                   736,189
                                                                  ---------
---------                                 ---------
  Expenses
  --------

Production                                     575,963   571,449  510,036
General and administrative                      41,462    40,595   41,343
Depreciation, depletion and amortization       132,000    38,000   50,000
                                                                  ---------
---------                                 ---------
                                                                    749,425
650,044                                   601,379
                                                                  ---------
---------                                 ---------
Net income                                $    125,209   282,522  134,810
                                                                  =========
=========                                 =========
Net income allocated to:

 Managing General Partner                 $     23,149    28,848   16,633
                                                                  =========
=========                                 =========
 General Partner                          $      2,572     3,204    1,848
                                                                  =========
=========                                 =========
 Limited partners                         $     99,488   250,470  116,329
                                                                  =========
=========                                 =========
  Per limited partner unit                $      15.93     40.10    18.62
                                                                  =========
=========                                 =========
























                  The accompanying notes are an integral
                   part of these financial statements.

<PAGE>
                Southwest Oil & Gas Income Fund X-C, L.P.
                     (a Delaware limited partnership)
                 Statement of Changes in Partners' Equity
               Years ended December 31, 2001, 2000 and 1999


                                              General   Limited
                                              Partners  Partners   Total
                                              --------  --------   -----
Balance at December 31, 1998            $   (15,686)    494,641   478,955

 Net income                                   18,481    116,329   134,810

 Distributions                               (9,500)  (103,704) (113,204)
                                                                    -------
---------                               ---------
Balance at December 31, 1999                 (6,705)    507,266   500,561

 Net income                                   32,052    250,470   282,522

 Distributions                              (27,730)  (249,570) (277,300)
                                                                    -------
---------                               ---------
Balance at December 31, 2000                 (2,383)    508,166   505,783

 Net income                                   25,721     99,488   125,209

 Distributions                              (36,148)  (325,331) (361,479)
                                                                    -------
---------                               ---------
Balance at December 31, 2001            $   (12,810)    282,323   269,513
                                                                    =======
=========                               =========
































                  The accompanying notes are an integral
                   part of these financial statements.

<PAGE>
                Southwest Oil & Gas Income Fund X-C, L.P.
                     (a Delaware limited partnership)
                         Statements of Cash Flows
               Years ended December 31, 2001, 2000 and 1999


                                                2001       2000     1999
                                                ----       ----     ----

Cash flows from operating activities:

 Cash received from oil and gas sales     $    945,276   929,927  657,582
 Cash paid to Managing General Partner
  for production expense, administrative
   fees  and general and administrative overhead         (617,065)(601,992)
(538,938)
 Interest received                               2,961     3,199    1,357
                                                                  ---------
---------                                 ---------
   Net  cash provided by operating activities              331,172  331,134
120,001
                                                                  ---------
---------                                 ---------
Cash flows from investing activities:

 Additions to oil and gas properties           (7,152)  (14,870) (22,035)
 Sale of oil and gas properties                      -         -   18,762
                                                                  ---------
---------                                 ---------
  Net cash used in investing
                                           activities     (7,152)  (14,870)
(3,273)
                                                                  ---------
---------                                 ---------
Cash flows used in financing activities:

 Distributions to partners                   (361,348) (277,300)(113,111)
                                                                  ---------
---------                                 ---------
Net (decrease) increase in cash and cash
 equivalents                                  (37,328)    38,964    3,617

 Beginning of period                            65,399    26,435   22,818
                                                                  ---------
---------                                 ---------
 End of period                            $     28,071    65,399   26,435
                                                                  =========
=========                                 =========


(continued)





















                  The accompanying notes are an integral
                   part of these financial statements.

<PAGE>
                Southwest Oil & Gas Income Fund X-C, L.P.
                     (a Delaware limited partnership)
                   Statements of Cash Flows, continued
               Years ended December 31, 2001, 2000 and 1999


                                                 2001      2000      1999
                                                 ----      ----      ----

Reconciliation of net income to net
cash provided by operating activities:

Net income                                $    125,209   282,522  134,810

Adjustments to reconcile net income to
 net cash provided by operating activities:

   Depreciation, depletion and amortization               132,000    38,000
50,000
  Decrease (increase) in receivables            73,603       560 (77,250)
  Increase in payables                             360    10,052   12,441
                                                                    -------
-------                                   -------
Net cash provided by operating activities $    331,172   331,134  120,001
                                                                    =======
=======                                   =======






































                  The accompanying notes are an integral
                   part of these financial statements.

<PAGE>
                Southwest Oil & Gas Income Fund X-C, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements

1.   Organization
     Southwest Oil & Gas 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

     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.


<PAGE>
                Southwest Oil & Gas Income Fund X-C, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements

2.   Summary of Significant Accounting Policies - continued

     Oil and Gas Properties - continued
     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.

     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 December 31, 2001, 2000  and  1999
     the  net capitalized costs did not exceed the estimated present  value
     of the oil and gas reserves.

     Estimates and Uncertainties
     The  preparation of financial statements in conformity with  generally
     accepted  accounting principles requires management to make  estimates
     and  assumptions  that  affect  the reported  amounts  of  assets  and
     liabilities and disclosure of contingent assets and liabilities at the
     date  of the financial statements and the reported amounts of revenues
     and  expenses during the reporting period. The Partnerships  depletion
     calculation and full-cost ceiling test for oil and gas properties uses
     oil and gas reserves estimates, which are inherently imprecise. Actual
     results could differ from those estimates.

     Syndication Costs
     Syndication  costs  are  accounted for as a reduction  of  partnership
     equity.

     Environmental Costs
     The  Partnership  is  subject to extensive federal,  state  and  local
     environmental laws and regulations.  These laws, which are  constantly
     changing, regulate the discharge of materials into the environment and
     may  require  the Partnership to remove or mitigate the  environmental
     effects of the disposal or release of petroleum or chemical substances
     at   various  sites.   Environmental  expenditures  are  expensed   or
     capitalized  depending on their future economic benefit.  Costs  which
     improve a property as compared with the condition of the property when
     originally  constructed  or acquired and costs  which  prevent  future
     environmental contamination are capitalized.  Expenditures that relate
     to  an  existing condition caused by past operations and that have  no
     future  economic benefits are expensed.  Liabilities for  expenditures
     of  a  non-capital  nature are recorded when environmental  assessment
     and/or  remediation  is  probable, and the  costs  can  be  reasonably
     estimated.

     Gas Balancing
     The  Partnership  utilizes the sales method  of  accounting  for  gas-
     balancing  arrangements.  Under this method the Partnership recognizes
     sales  revenue  on all gas sold.  As of December 31,  2001,  2000  and
     1999, there were no significant amounts of imbalance in terms of units
     and value.



<PAGE>
                Southwest Oil & Gas Income Fund X-C, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements

2.   Summary of Significant Accounting Policies - continued

     Income Taxes
     No  provision  for  income  taxes  is  reflected  in  these  financial
     statements, since the tax effects of the Partnership's income or  loss
     are passed through to the individual partners.

     In   accordance  with  the  requirements  of  Statement  of  Financial
     Accounting  Standards  No. 109, "Accounting  for  Income  Taxes,"  the
     Partnership's tax basis in its net oil and gas properties at  December
     31, 2001 and 2000 is $109,421 and $35,661 respectively, more than that
     shown  on the accompanying Balance Sheets in accordance with generally
     accepted accounting principles.

     Cash and Cash Equivalents
     For purposes of the statement of cash flows, the Partnership considers
     all  highly liquid debt instruments purchased with a maturity of three
     months or less to be cash equivalents.  The Partnership maintains  its
     cash at one financial institution.

     Number of Limited Partner Units
     As  of  December  31,  2001, 2000 and 1999 there  were  6,246  limited
     partner units outstanding held by 291, 291 and 291 partners.

     Concentrations of Credit Risk
     The  Partnership is subject to credit risk through trade  receivables.
     Although  a  substantial portion of its debtors'  ability  to  pay  is
     dependent upon the oil and gas industry, credit risk is minimized  due
     to  a  large customer base.  All partnership revenues are received  by
     the   Managing  General  Partner  and  subsequently  remitted  to  the
     partnership and all expenses are paid by the Managing General  Partner
     and subsequently reimbursed by the partnership.

     Fair Value of Financial Instruments
     The  carrying amount of cash and accounts receivable approximates fair
     value due to the short maturity of these instruments.

     Net Income (loss) per limited partnership unit
     The  net  income (loss) per limited partnership unit is calculated  by
     using the number of outstanding limited partnership units.

     Recent Accounting Pronouncements
     In June 1998, the Financial Accounting Standards Board ("FASB") issued
     Statement   of   Financial  Accounting  Standards   ("SFAS")   No.133,
     "Accounting for Derivative Instruments and Hedging Activities."   SFAS
     No.  133,  as  amended  by  SFAS No. 138, establishes  accounting  and
     reporting  standards  for  derivative instruments,  including  certain
     derivative  instruments embedded in other contracts  and  for  hedging
     activities.  Assessment by the Managing General Partner revealed  this
     pronouncement to have no impact on the partnerships.

     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 Statements 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 is currently assessing the impact
     to the partnerships financial statements.

<PAGE>
                Southwest Oil & Gas Income Fund X-C, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements

3.   Liquidity - Managing General Partner
     The  Managing General Partner has a highly leveraged capital structure
     with  $50.0 million and $123.7 million of principal due in  August  of
     2003  and October of 2004, respectively.  The Managing General Partner
     will incur approximately $17.6 million in interest payments in 2002 on
     its   debt   obligations.  Due  to  the  depressed  commodity   prices
     experienced  during  the last quarter of 2001,  the  Managing  General
     Partner is experiencing difficulty in generating sufficient cash  flow
     to  meet  its  obligations and sustain its operations.   The  Managing
     General Partner is currently in the process of renegotiating the terms
     of  its  various obligations with its creditors and/or  attempting  to
     seek  new  lenders  or equity investors.  Additionally,  the  Managing
     General Partner would consider disposing of certain assets in order to
     meet its obligations.

     There  can  be  no assurance that the Managing General Partner's  debt
     restructuring  efforts  will be successful or that  the  lenders  will
     agree  to  a  course  of action consistent with the  Managing  General
     Partners requirements in restructuring the obligations.  Even if  such
     agreement  is reached, it may require approval of additional  lenders,
     which is not assured.  Furthermore, there can be no assurance that the
     sales  of  assets can be successfully accomplished on terms acceptable
     to  the  Managing  General Partner.  Under current circumstances,  the
     Managing  General  Partner's ability to continue as  a  going  concern
     depends   upon  its  ability  to  (1)  successfully  restructure   its
     obligations  or  obtain additional financing as may be  required,  (2)
     maintain  compliance with all debt covenants, (3) generate  sufficient
     cash  flow to meet its obligations on a timely basis, and (4)  achieve
     satisfactory  levels  of  future earnings.  If  the  Managing  General
     Partner  is unsuccessful in its efforts, it may be unable to meet  its
     obligations making it necessary to undertake such other actions as may
     be  appropriate to preserve asset values.  Upon the occurrence of  any
     event of dissolution by the Managing General Partner, the holders of a
     majority  of limited partnership interests may, by written  agreement,
     elect to continue the business of the Partnership in the Partnership's
     name,  with Partnership property, in a reconstituted partnership under
     the  terms  of the partnership agreement and to designate a  successor
     Managing General Partner.

4.   Commitments and Contingent Liabilities
     The Managing General Partner has the right, but not the obligation, to
     purchase limited partnership units should an investor desire to  sell.
     The  value of the unit is determined by adding the sum of (1)  current
     assets  less liabilities and (2) the present value of the  future  net
     revenues attributable to proved reserves and by discounting the future
     net  revenues  at  a rate not in excess of the prime rate  charged  by
     NationsBank, N.A. of Midland, Texas plus one percent (1%), which value
     shall be further reduced by a risk factor discount of no more than one-
     third  (1/3) to be determined by the Managing General Partner  in  its
     sole and absolute discretion.

     The  Partnership  is  subject  to various  federal,  state  and  local
     environmental  laws  and  regulations which  establish  standards  and
     requirements  for  protection  of the  environment.   The  Partnership
     cannot  predict the future impact of such standards and  requirements,
     which  are  subject to change and can have retroactive  effectiveness.
     The  Partnership  continues to monitor the status of  these  laws  and
     regulations.

     As  of December 31, 2001, the Partnership has not been fined, cited or
     notified  of any environmental violations and management is not  aware
     of  any  unasserted  violations which would have  a  material  adverse
     effect upon capital expenditures, earnings or the competitive position
     in  the  oil and gas industry.  However, the Managing General  Partner
     does  recognize  by  the very nature of its business,  material  costs
     could be incurred in the near term to bring the Partnership into total
     compliance.   The amount of such future expenditures is  not  reliably
     determinable  due to several factors, including the unknown  magnitude
     of  possible  contaminations, the unknown timing  and  extent  of  the
     corrective  actions  which may be required, the determination  of  the
     Partnership's liability in proportion to other responsible parties and
     the  extent to which such expenditures are recoverable from  insurance
     or indemnifications from prior owners of Partnership's properties.

<PAGE>
                Southwest Oil & Gas Income Fund X-C, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements

5.   Related Party Transactions
     A  significant  portion  of the oil and gas properties  in  which  the
     Partnership  has  an interest are operated by and purchased  from  the
     Managing  General Partner.  As provided for in the operating agreement
     for  each respective oil and gas property in which the Partnership has
     an  interest,  the  operator  is  paid an  amount  for  administrative
     overhead attributable to operating such properties, with such  amounts
     to  Southwest  Royalties,  Inc.  as operator  approximating  $180,000,
     $172,200 and $173,800, respectively, for the years ended December  31,
     2001,  2000  and 1999.  In addition, the Managing General Partner  and
     certain  officers and employees may have an interest in  some  of  the
     properties that the Partnership also participates.

     Certain  subsidiaries  or affiliates of the Managing  General  Partner
     perform  various  oilfield  services  for  properties  in  which   the
     Partnership  owns an interest.  Such services aggregated approximately
     $16,200, $15,000 and $4,100 for the year ended December 31, 2001, 2000
     and 1999.

     Southwest  Royalties,  Inc., the Managing General  Partner,  was  paid
     $36,000  during  2001,  2000 and 1999, as an administrative  fee,  for
     indirect general and administrative overhead expenses.

     Receivables  from  Southwest  Royalties, Inc.,  the  Managing  General
     Partner,  of approximately $38,100 and $112,100 are from oil  and  gas
     production, net of lease operating costs and production taxes,  as  of
     December 31, 2001 and 2000, respectively.

     In addition, a director and officer of the Managing General Partner is
     a  partner  in a law firm, with such firm providing legal services  to
     the  Partnership.  There were no legal services provided for the  year
     ended December 31, 2001, 2000 and 1999.


<PAGE>
                Southwest Oil & Gas Income Fund X-C, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements

6.   Major Customers
     The  Managing General Partner intends that no material portion of  the
     Partnership's business is dependent on a single purchaser, or  a  very
     few  purchasers,  where the loss of one would have a material  adverse
     impact  on the Partnership. Three purchasers accounted for 85% of  the
     Partnership's total oil and gas production during 2001:  Teppco  Crude
     Oil  LLC  for 60%, George L McLeod LP for 14% and Plains Marketing  LP
     for  11%.  Two purchasers accounted for 4% of the Partnership's  total
     oil  and gas production during 2000: Teppco Crude oil LLC for 73%  and
     Plains  Marketing LP for 11%.  Three purchasers accounted for  82%  of
     the  Partnership's  total oil and gas production during  1999:  Teppco
     Crude  Oil LLC for 62%, George L. McLeod for 10% and Scurlock  Permian
     LLC  for  10%.   All  purchasers  of the  Partnership's  oil  and  gas
     production  are unrelated third parties.  In the event  any  of  these
     purchasers   were   to   discontinue  purchasing   the   Partnership's
     production,  the Managing General Partner believes that  a  substitute
     purchaser  or  purchasers could be located without  undue  delay.   No
     other  purchaser accounted for an amount equal to or greater than  10%
     of the Partnership's sales of oil and gas production.

7.   Estimated Oil and Gas Reserves (unaudited)
     The  Partnership's  interest in proved oil  and  gas  reserves  is  as
     follows:

                                                    Oil (bbls)    Gas (mcf)
                                                    ----------    ---------

     Proved developed and undeveloped
      reserves -

     January 1, 1999                                  40,000       573,000

       Revisions of previous estimates               163,000       171,000
       Production                                   (35,000)      (75,000)
                                                     -------     ---------
     December 31, 1999                               168,000       669,000

       Revisions of previous estimates              (23,000)      (78,000)
       Production                                   (30,000)      (28,000)
                                                     -------     ---------
     December 31, 2000                               115,000       563,000

       Revisions of previous estimates              (58,000)      (53,000)
       Production                                   (29,000)      (55,000)
                                                     -------     ---------
     December 31, 2001                                28,000       455,000
                                                     =======     =========

     Proved developed reserves -

     December 31, 1999                               168,000       632,000
                                                     =======     =========
     December 31, 2000                               115,000       563,000
                                                     =======     =========
     December 31, 2001                                28,000       455,000
                                                     =======     =========

     All  of  the Partnership's reserves are located within the continental
     United States.

<PAGE>

                Southwest Oil & Gas Income Fund X-C, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements

7.   Estimated Oil and Gas Reserves (unaudited) - continued
     *Ryder  Scott  Petroleum Engineers prepared the  reserve  and  present
     value data for the Partnership's existing properties as of January  1,
     2002.   The  reserve estimates were made in accordance with guidelines
     established by the Securities and Exchange Commission pursuant to Rule
     4-10(a)  of  Regulation  S-X.  Such guidelines  require  oil  and  gas
     reserve  reports  be  prepared under existing economic  and  operating
     conditions with no provisions for price and cost escalation except  by
     contractual arrangements.

     Oil  price  adjustments  were made in the  individual  evaluations  to
     reflect  oil quality, gathering and transportation costs. The  results
     of  the  reserve report as of January 1, 2002 are an average price  of
     $18.48 per barrel.

     Gas  price  adjustments  were made in the  individual  evaluations  to
     reflect  BTU  content,  gathering and  transportation  costs  and  gas
     processing  and shrinkage.  The results of the reserve  report  as  of
     January 1, 2002 are an average price of $1.85 per Mcf.

     The  evaluation of oil and gas properties is not an exact science  and
     inevitably  involves a significant degree of uncertainty, particularly
     with respect to the quantity of oil or gas that any given property  is
     capable of producing.  Estimates of oil and gas reserves are based  on
     available  geological and engineering data, the extent and quality  of
     which may vary in each case and, in certain instances, may prove to be
     inaccurate.   Consequently, properties may be  depleted  more  rapidly
     than the geological and engineering data have indicated.

     Unanticipated  depletion, if it occurs, will result in lower  reserves
     than  previously estimated; thus an ultimately lower  return  for  the
     Partnership.  Basic changes in past reserve estimates occur  annually.
     As  new data is gathered during the subsequent year, the engineer must
     revise  his  earlier estimates.  A year of new information,  which  is
     pertinent  to  the  estimation  of  future  recoverable  volumes,   is
     available during the subsequent year evaluation.  In applying industry
     standards  and  procedures,  the  new  data  may  cause  the  previous
     estimates  to be revised.  This revision may increase or decrease  the
     earlier estimated volumes.  Pertinent information gathered during  the
     year  may include actual production and decline rates, production from
     offset  wells  drilled  to the same geologic formation,  increased  or
     decreased  water production, workovers, and changes in lifting  costs,
     among others.  Accordingly, reserve estimates are often different from
     the quantities of oil and gas that are ultimately recovered.

     Partnership  has  reserves which are classified  as  proved  developed
     producing  and  proved undeveloped.  All of the  proved  reserves  are
     included  in  the engineering reports which evaluate the Partnership's
     present reserves.

     Because  the  Partnership does not engage in drilling activities,  the
     development  of proved undeveloped reserves is conducted  pursuant  to
     farmout  arrangements with the Managing General Partner  or  unrelated
     third  parties.  Generally, the Partnership retains a carried interest
     such  as  an overriding royalty interest under the terms of a farmout,
     or receives cash.

<PAGE>
                Southwest Oil & Gas Income Fund X-C, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements

7.   Estimated Oil and Gas Reserves (unaudited) - continued
     The  standardized measure of discounted future net cash flows relating
     to  proved oil and gas reserves at December 31, 2001, 2000 and 1999 is
     presented below:

                                             2001       2000        1999
                                             ----       ----        ----

     Future cash inflows                $  1,350,000  8,086,000 5,209,000
     Production and development costs        718,000  3,243,000 3,008,000
                                          ----------  --------- ---------
     Future net cash flows                   632,000  4,843,000 2,201,000
     10% annual discount for estimated
       timing of cash flows                  236,000  2,314,000   861,000
                                          ----------  --------- ---------
     Standardized measure of discounted
       future net cash flows            $    396,000  2,529,000 1,340,000
                                          ==========  ========= =========

     The  principal  sources  of  change in  the  standardized  measure  of
     discounted  future  net cash flows for the years  ended  December  31,
     2001, 2000 and 1999 are as follows:

                                             2001       2000        1999
                                             ----       ----        ----

     Sales of oil and gas produced,
       net of production costs          $  (296,000)  (354,000) (225,000)
      Changes  in prices and production costs         (2,179,000) 1,966,000
(45,000)
     Changes of production rates
       (timing) and others                   344,000  (121,000)  (48,000)
     Revisions of previous
       quantities estimates                (255,000)  (436,000)   918,000
     Accretion of discount                   253,000    134,000    67,000
     Discounted future net
       cash flows -
      Beginning of year                    2,529,000  1,340,000   673,000
                                          ----------  --------- ---------
      End of year                       $    396,000  2,529,000 1,340,000
                                          ==========  ========= =========

     Future  net cash flows were computed using year-end prices  and  costs
     that  related  to existing proved oil and gas reserves  in  which  the
     Partnership has mineral interests.

<PAGE>
                Southwest Oil & Gas Income Fund X-C, L.P.
                     (a Delaware limited partnership)

                      Notes to Financial Statements

8.  Selected Quarterly Financial Results - (unaudited)

                                                 Quarter
                              ----------------------------------------------
                                 First       Second    Third       Fourth
                                 ------     -------    ------      ------
  2001:
     Total revenues           $ 298,866*    201,450   181,362     192,956
     Total expenses              165,793    189,606   200,743     193,283
      Net  income (loss)           133,073               11,844    (19,381)
(327)
     Net income (loss) per limited
      partners unit                18.87       1.21     (3.64)      (.51)

  2000:
     Total revenues           $  221,704    203,848   250,753     256,261
     Total expenses              181,790    163,207   138,732     166,315
     Net income                   39,914     40,641   112,021      89,946
     Net income per limited
      partners unit                 5.54       5.79     15.95       12.82

* The first quarter of 2001 includes an increase of revenues by $42,000 for
an under accrual of estimated revenues related to the prior year.

Item 9.   Changes  in and Disagreements With Accountants on Accounting  and
          Financial Disclosure

None

<PAGE>
                                 Part III

Item 10.  Directors and Executive Officers of the Registrant

Management of the Partnership is provided by Southwest Royalties, Inc.,  as
Managing  General Partner.  The names, ages, offices, positions and  length
of  service of the directors and executive officers of Southwest Royalties,
Inc. are set forth below.  Each director and executive officer serves for a
term  of  one year.  The present directors of the Managing General  Partner
have served in their capacity since the Company's formation in 1983.

     Name                   Age                       Position
--------------------        ---         -----------------------------------
-------
H. H. Wommack, III                      46     Chairman   of   the   Board,
                                        President,
                                        Chief Executive Officer, Treasurer
                                        and Director

H. Allen Corey              45          Secretary and Director

Bill E. Coggin                          47     Vice  President  and   Chief
                                        Financial Officer

J. Steven Person            43          Vice President, Marketing

Paul L. Morris              60          Director

H.  H.  Wommack, III, is Chairman of the Board, President, Chief  Executive
Officer,  Treasurer, principal stockholder and a director of  the  Managing
General  Partner,  and  has  served as its President  since  the  Company's
organization  in August, 1983.  Prior to the formation of the Company,  Mr.
Wommack  was  a  self-employed  independent oil  producer  engaged  in  the
purchase  and sale of royalty and working interests in oil and gas  leases,
and  the drilling of exploratory and developmental oil and gas wells.   Mr.
Wommack  holds  a J.D. degree from the University of Texas  from  which  he
graduated  in  1980, and a B.A. from the University of  North  Carolina  in
1977.

H.  Allen  Corey, a founder of the Managing General Partner, has served  as
the   Managing  General  Partner's  secretary  and  a  director  since  its
inception.   Mr. Corey is President of Trolley Barn Brewery, Inc.,  a  brew
pub restaurant chain based in the Southeast.  Prior to his involvement with
Trolley Barn, Mr. Corey was a partner at the law firm of Miller & Martin in
Chattanooga,  Tennessee.  He is currently of counsel to  the  law  firm  of
Baker,  Donelson,  Bearman  & Caldwell, with the  offices  in  Chattanooga,
Tennessee.  Mr. Corey received a J.D. degree from the Vanderbilt University
Law  School and B.A. degree from the University of North Carolina at Chapel
Hill.

Bill  E. Coggin, Vice President and Chief Financial Officer, has been  with
the Managing General Partner since 1985.  Mr. Coggin was Controller for Rod
Ric  Corporation of Midland, Texas, an oil and gas drilling company, during
the latter part of 1984.  He was Controller for C.F. Lawrence & Associates,
Inc., an independent oil and gas operator also of Midland, Texas during the
early  part of 1984.  Mr. Coggin taught public school for four years  prior
to his business experience.  Mr. Coggin received a  B.S. in Education and a
B.B.A. in Accounting from Angelo State University.

J.  Steven  Person, Vice President, Marketing, assumed his responsibilities
with  the Managing General Partner as National Marketing Director in  1989.
Prior  to joining the Managing General Partner, Mr. Person served  as  Vice
President  of  Marketing  for CRI, Inc., and was  associated  with  Capital
Financial  Group and Dean Witter (1983).  He received a B.B.A. from  Baylor
University in 1982 and an M.B.A. from Houston Baptist University in 1987.

Paul  L.  Morris has served as a Director of Southwest Royalties  Holdings,
Inc.  since August 1998 and Southwest Royalties, Inc. since September 1998.
Mr. Morris is President and CEO of Wagner & Brown, Ltd., one of the largest
independently owned oil and gas companies in the United States.   Prior  to
his  position with Wagner & Brown, Mr. Morris served as President of Banner
Energy  and  in various managerial positions with the Columbia Gas  System,
Inc.


<PAGE>
Key Employees

Jon  P. Tate, Vice President, Land and Assistant Secretary, age 44, assumed
his  responsibilities with the Managing General Partner in 1989.  Prior  to
joining  the  Managing  General Partner, Mr.  Tate  was  employed  by  C.F.
Lawrence  & Associates, Inc., an independent oil and gas company,  as  Land
Manager from 1981 through 1989.  Mr. Tate is a member of the Permian  Basin
Landman's  Association and American Association of Petroleum Landmen.   Mr.
Tate received his B.B.S. degree from Hardin-Simmons University.

R.  Douglas  Keathley,  Vice President, Operations,  age  46,  assumed  his
responsibilities with the Managing General Partner as a Production Engineer
in  October,  1992.   Prior to joining the Managing  General  Partner,  Mr.
Keathley  was  employed for four (4) years by ARCO Oil  &  Gas  Company  as
senior  drilling  engineer working in all phases of well production  (1988-
1992),  eight  (8)  years by Reading & Bates Petroleum  Company  as  senior
petroleum  engineer responsible for drilling (1980-1988) and two (2)  years
by  Tenneco Oil Company as drilling engineer responsible for all phases  of
drilling   (1978-1980).   Mr.  Keathley  received  his  B.S.  in  Petroleum
Engineering in 1977 from the University of Oklahoma.

In certain instances, the Managing General Partner will engage professional
petroleum   consultants   and  other  independent  contractors,   including
engineers   and   geologists  in  connection  with  property  acquisitions,
geological  and  geophysical  analysis,  and  reservoir  engineering.   The
Managing  General Partner believes that, in addition to its own  "in-house"
staff,  the utilization of such consultants and independent contractors  in
specific  instances  and  on  an  "as-needed"  basis  allows  for   greater
flexibility  and greater opportunity to perform its oil and gas  activities
more economically and effectively.

Item 11.  Executive Compensation

The  Partnership  does not have any directors or executive  officers.   The
executive officers of the Managing General Partner do not receive any  cash
compensation,  bonuses, deferred compensation or compensation  pursuant  to
any  type  of  plan,  from  the Partnership. The Managing  General  Partner
received  $36,000  during 2001, 2000 and 1999 as an  annual  administrative
fee.

Item 12.  Security Ownership of Certain Beneficial Owners and Management

There  are  no  limited partners who own of record, or  are  known  by  the
Managing General Partner to beneficially own, more than five percent of the
Partnership's limited partnership interests.

The   Managing  General  Partner  owns  a  nine  percent  interest  in  the
Partnership  as a general partner.  Through repurchases of limited  partner
units,  the Managing General Partner also owns 212.0 limited partner units,
a  3.4%  limited  partner  interest.  The Managing  General  Partner  total
percentage interest ownership in the Partnership is 12.1%.

No  officer or director of the Managing General Partner owns Units  in  the
Partnership. H. H. Wommack, III, as the individual general partner  of  the
Partnership,  owns a one percent interest in the Partnership as  a  general
partner.  The  officers and directors of the Managing General  Partner  are
considered beneficial owners of the limited partner units acquired  by  the
Managing  General Partner by virtue of their status as  such.   A  list  of
beneficial  owners  of  limited partner units,  acquired  by  the  Managing
General Partner, is as follows:

<PAGE>
                                                   Amount and
                                                   Nature of      Percent
                      Name and Address of          Beneficial        of
 Title of Class         Beneficial Owner           Ownership       Class
-------------------  ---------------------------  ---------------  -------
Limited Partnership  Southwest Royalties, Inc.    Directly Owns    3.4%
 Interest            Managing General Partner     212.0 Units
                     407 N. Big Spring Street
                     Midland, TX  79701

Limited Partnership  H. H. Wommack, III           Indirectly Owns  3.4%
 Interest            Chairman of the Board,       212.0 Units
                     President, CEO, Treasurer
                     and Director of Southwest
                     Royalties, Inc., the
                     Managing General Partner
                     407 N. Big Spring Street
                     Midland, TX  79701

Limited Partnership  H. Allen Corey               Indirectly Owns  3.4%
 Interest            Secretary and Director of    212.0 Units
                     Southwest Royalties, Inc.,
                     the Managing General
                     Partner
                     633 Chestnut Street
                     Chattanooga, TN  37450-1800

Limited Partnership  Bill E. Coggin               Indirectly Owns  3.4%
 Interest            Vice President and CFO of    212.0 Units
                     Southwest Royalties, Inc.,
                     the Managing General
                     Partner
                     407 N. Big Spring Street
                     Midland, TX  79701

Limited Partnership  J. Steven Person             Indirectly Owns  3.4%
 Interest            Vice President, Marketing    212.0 Units
                     of Southwest Royalties, Inc.,
                     the Managing General
                     Partner
                     407 N. Big Spring Street
                     Midland, TX  79701

Limited Partnership  Paul L. Morris               Indirectly Owns  3.4%
 Interest            Director of Southwest,       212.0 Units
                     Inc., the Managing
                     General Partner
                     407 N. Big Spring Street
                     Midland, TX  79701

There  are no arrangements known to the Managing General Partner which  may
at a subsequent date result in a change of control of the Partnership.

<PAGE>
Item 13.  Certain Relationships and Related Transactions

In 2001, the Managing General Partner received $36,000 as an administrative
fee.   This  amount  is  part  of the general and  administrative  expenses
incurred by the Partnership.

In  some  instances the Managing General Partner and certain  officers  and
employees  may  be working interest owners in an oil and  gas  property  in
which  the Partnership also has a working interest.  Certain properties  in
which  the Partnership has an interest are operated by the Managing General
Partner,  who  was paid approximately $180,000 for administrative  overhead
attributable to operating such properties during 2001.

Certain  subsidiaries or affiliates of the Managing General Partner perform
various  oilfield services for properties in which the Partnership owns  an
interest.   Such  services aggregated approximately $16,200  for  the  year
ended December 31, 2001.

In  the  opinion  of  management, the terms of the above  transactions  are
similar to ones with unaffiliated third parties.

<PAGE>
                                 Part IV


Item 14.  Exhibits, Financial Statement Schedules and Reports on Form 8-K

          (a)(1)  Financial Statements:

                  Included in Part II of this report --

                  Independent Auditors Report
                  Balance Sheets
                  Statement of Operations
                  Statement of Changes in Partners' Equity
                  Statement of Cash Flows
                  Notes to Financial Statements

                     (2)  Schedules required by Article 12 of Regulation S-
                  X  are either omitted because they are not applicable  or
                  because  the  required  information  is  shown   in   the
                  financial statements or the notes thereto.

             (3)  Exhibits:

                                      4      (a)   Certificate  of  Limited
                          Partnership of Southwest Oil & Gas Income Fund X-
                          C,  L.P., dated September 20, 1991. (Incorporated
                          by reference from Partnership's Form 10-K for the
                          fiscal year ended December 31, 1991.)

                                            (b)    Agreement   of   Limited
                          Partnership of Southwest Oil & Gas Income Fund X-
                          C,  L.P.  dated September 20, 1991. (Incorporated
                          by reference from Partnership's Form 10-K for the
                          fiscal year ended December 31, 1991.)

          (b)     Reports on Form 8-K

                  There  were  no  reports filed on  Form  8-K  during  the
              quarter ended December 31, 2001.

<PAGE>
                                Signatures


Pursuant  to  the  requirements of Section 13 or 15(d)  of  the  Securities
Exchange  Act  of 1934, the Partnership has duly caused this report  to  be
signed on its behalf by the undersigned, thereunto duly authorized.


                          Southwest Oil & Gas Income Fund X-C, L.P.,
                          a Delaware limited partnership


                                        By:    Southwest  Royalties,  Inc.,
                                 Managing
                                 General Partner


                          By:    /s/ H. H. Wommack, III
                                 -----------------------------
                                           H. H. Wommack, III, President


                          Date:  March 29, 2002


Pursuant  to the requirements of the Securities Exchange Act of 1934,  this
report  has  been signed below by the following persons on  behalf  of  the
Partnership and in the capacities and on the dates indicated.


By:    /s/ H. H. Wommack, III
       -----------------------------------
       H. H. Wommack, III, Chairman of the
       Board, President, Chief Executive
       Officer, Treasurer and Director


Date:  March 29, 2002


By:    /s/ H. Allen Corey
       -----------------------------
       H. Allen Corey, Secretary and
       Director


Date:  March 29, 2002

<PAGE>