FORM 10-Q 
                    SECURITIES AND EXCHANGE COMMISSION 
                         Washington, D.C. 20549 
(Mark One) 
 [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES 
 EXCHANGE ACT OF 1934 
 
 For the quarterly period ended              September 30, 1995 
 
                                   OR 
 
 [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES 
 EXCHANGE ACT OF 1934 
 
 For the transition period from______to______ 
 
Commission File Number     0-18528 
 
                     INCOME GROWTH PARTNERS, LTD. X 
         (Exact name of registrant as specified in its charter)  
 
          CALIFORNIA                              33-0294177 
 (State or other jurisdiction of                 (I.R.S. Employer 
 incorporation or organization)                   Identification No.) 
 
    11300 Sorrento Valley Road, Suite 108, San Diego, California 92121 
           (Address of principal executive offices) (Zip Code) 
 
                            (619) 457-2750 
         (Registrant's telephone number, including area code) 
 
 
(Former name, former address and former fiscal year, if changed since last 
report) 
 
Indicate by check mark whether the registrant (1) has filed all reports 
required to be filed by Section 13 or 15(d) of the Securities Exchange Act 
of 1934 during the preceding 12 months (or for such shorter period that the 
registrant was required to file such reports), and (2) has been subject to 
filing requirements for the past 90 days.  Yes [X]   No [ ] 
 
The number of the registrant's Original Limited Partnership Units 
outstanding as of November 8, 1995 was 18,826.50.  The number of the 
registrant's Class A Units outstanding as of November 8, 1995 was 8,090. 
 
 
 
                          -Page 1 of 14 Pages- 
           Exhibit Index located on sequentially numbered page 13 
<PAGE> 
 
                     PART I - FINANCIAL INFORMATION 
 
ITEM  1.     FINANCIAL STATEMENTS
 
<TABLE> 
                     INCOME GROWTH PARTNERS, LTD. X 
                   (A California Limited Partnership) 
                             BALANCE SHEETS 
<CAPTION>
                                                 September 30, December 31, 
                                                     1995         1994 
                                                  ___________  ___________  
                                                  (Unaudited) 
<S>                                               <C>          <C> 
ASSETS 
Land and buildings: 
  Land                                            $ 7,778,365  $ 9,378,607 
  Buildings and improvements                       20,560,386   32,385,377 
                                                  ___________  ___________ 
                                                   28,338,751   41,763,984 
  Less accumulated depreciation and impairments    (6,596,206) (13,240,165) 
                                                  ___________  ___________ 
                                                   21,742,545   28,523,819 
Other assets: 
  Cash                                                829,738      180,696 
  Prepaid expenses and other assets                   325,719      240,542 
                                                  ___________  ___________ 
                                                    1,155,457      421,238 
                                                  ___________  ___________ 
                                                  $22,898,002  $28,945,057 
                                                  ===========  =========== 
LIABILITIES AND PARTNERS' DEFICIT
Mortgage loans payable                            $22,031,569            - 
Other liabilities: 
  Accounts payable and accrued liabilities            653,373      537,684 
  Accrued interest payable                             78,260            - 
  Security deposits                                   167,912      207,875 
                                                  ___________  ___________ 
                                                   22,931,114      745,559 
Liabilities subject to compromise: 
  Mortgage Loans Payable                                    -   29,426,708 
  Accounts payable and accrued liabilities                  -      934,979 
  Accrued interest payable                                  -    1,803,196 
  Due to affiliates                                         -       17,028 
                                                  ___________  ___________ 
                                                            -   32,181,911 
Commitments and Contingencies (Note 4) 
Partners' deficit                                     (23,112)  (3,972,413) 
Note receivable from general partner                  (10,000)     (10,000) 
                                                  ___________  ___________ 
                                                  $22,898,002  $28,945,057 
                                                  ===========  =========== 
<FN>
The accompanying notes are an integral part of the financial statements. 
</TABLE>

                                       2
<PAGE>
<TABLE> 
                                         INCOME GROWTH PARTNERS, LTD. X 
                                       (A California Limited Partnership)
                                             STATEMENTS OF OPERATIONS
                                                   (UNAUDITED)
 
                                      For the three months ended:   For the nine months ended:
                                     Sept 30, 1995  Sept 30, 1994  Sept 30, 1995  Sept 30, 1994
                                     _____________  _____________  _____________  _____________
<S>                                  <C>            <C>            <C>            <C>
Revenues:
  Rents                                 $  790,318     $1,016,901     $2,856,179     $3,082,431
  Other                                     63,209         55,490        189,877        159,037
                                     _____________  _____________  _____________  _____________
     Total revenues                        853,527      1,072,391      3,046,056      3,241,468 
                                     _____________  _____________  _____________  _____________
Expenses:
  Interest                                 181,690        556,500      1,166,120      1,532,805
  Operating expenses (excluding
   depreciation and amortization)          469,605        507,419      1,574,919      1,662,506
  Depreciation and amortization            240,616        296,230        833,077        888,691
                                     _____________  _____________  _____________  _____________
     Total expenses                        891,911      1,360,149      3,574,116      4,084,002
                                     _____________  _____________  _____________  _____________
Loss before extraordinary items            (38,384)      (287,758)      (528,060)      (842,534)
                                     _____________  _____________  _____________  _____________
Extraordinary gain:
 Disqualified interest                           -              -      1,472,841              -
 Debt forgiveness                          999,146              -        999,146              -
                                     _____________  _____________  _____________  _____________
  Net income (loss)                     $  960,762     $ (287,758)    $1,943,927     $ (842,534)
                                     =============  =============  =============  =============
  Net loss per limited partnership
   unit before extraordinary gain       $    (1.65)    $   (15.28)    $   (22.72)    $   (44.75)
                                     _____________  _____________  _____________  _____________
  Income per limited partnership
   unit from extraordinary gain         $    42.98     $        -     $   106.34     $        -
                                     _____________  _____________  _____________  _____________
  Net income (loss) per limited
   partnership unit                     $    41.33     $   (15.28)    $    83.63     $   (44.75)
                                     =============  =============  =============  =============
  Weighted average limited
   partnership units outstanding            23,245         18,826         23,245         18,826
                                     =============  =============  =============  =============
<FN>
The accompanying notes are an integral part of the financial statements.
</TABLE>

                                      3
<PAGE>
<TABLE>
                     INCOME GROWTH PARTNERS, LTD. X
                   (A California Limited Partnership)
                        STATEMENTS OF CASH FLOWS
                 For the Nine Months Ended September 30
                             (UNAUDITED)
<CAPTION>
                                                      1995         1994
                                                  ___________  ___________
<S>                                               <C>          <C>
Cash flows from operating activities:
  Net tenant revenues                              $3,046,056   $3,239,481
  Security deposits (refunded) retained               (39,963)      (1,562)
  Cash paid to suppliers and employees             (2,479,202)  (1,716,888)
  Interest received                                         -        1,987
  Interest paid                                    (1,418,215)  (1,480,576)
                                                  ___________  ___________
    Net cash (used in) provided by
     operating activities                            (891,324)      42,442
                                                  ___________  ___________
Cash flows from financing activities:
  Sale of Partnership Class A Units                 2,019,241            -
  Principal payments under mortgage debt             (461,847)      (8,250)
  Amounts due to affiliates, net                      (17,028)      41,641
                                                  ___________  ___________
Net cash provided by financing activities           1,540,366       33,391
                                                  ___________  ___________
Net increase in cash                                  649,042       75,883

Cash and cash equivalents at beginning of period      180,696      118,281
                                                  ___________  ___________ 
Cash and cash equivalents at end of period        $   829,738  $   194,114
                                                  ===========  ===========
Reconciliation of net income (loss) to net cash
 (used in) provided by operating activities:
Net income (loss)                                 $ 1,943,927  $  (842,534)
Adjustments to reconcile net income (loss) to
 net cash (used in) provided by operating 
 activities:
  Depreciation and amortization                       833,077      888,691
  Extraordinary gains                              (2,471,987)           -
  Other, primarily changes in
   other assets and liabilities                    (1,196,341)      (3,715)
                                                  ___________  ___________
  Net cash (used in) provided by
   operating activities                           $  (891,324) $    42,442
                                                  ===========  ===========
<FN>
The accompanying notes are an integral part of the financial statements.
</TABLE>

                                      4
<PAGE>
                     INCOME GROWTH PARTNERS, LTD. X
                   (A California Limited Partnership)
                     NOTES TO FINANCIAL STATEMENTS
                         September 30, 1995
                             (UNAUDITED)

1.     Basis of Financial Statement Presentation

The accompanying unaudited condensed financial statements of Income Growth 
Partners, Ltd. X (the "Partnership") have been prepared pursuant to the 
rules and regulations of the Securities and Exchange Commission.  Certain 
information and note disclosures normally included in annual financial 
statements prepared in accordance with generally accepted accounting 
principles have been condensed or omitted pursuant to those rules and 
regulations, although the Partnership believes that the disclosures made 
are adequate to make the information presented not misleading.  These 
condensed financial statements should be read in conjunction with the 
financial statements and the notes thereto included in the Partnership's 
latest audited financial statements for the year ended December 31, 1994 
filed on Form 10K.  These financial statements have not been audited by 
independent public accountants, but include all adjustments (consisting of 
normal recurring adjustments) which are, in the opinion of the general 
partner, necessary for a fair presentation of the financial condition, 
results of operations and cash flows for periods presented.  However, these 
results are not necessarily indicative of results for a full year.

Certain prior period amounts have been reclassified to conform with the 
current period presentation.

The accompanying financial statements have been prepared on a going concern 
basis which assumes continuity of operations and realization of assets and 
liquidation of liabilities in the ordinary course of business.  As a result 
of the Partnership's continuing high levels of mortgage indebtedness, there 
are significant uncertainties relating to the ability of the Partnership to 
continue as a going concern.  The financial statements do not include any 
adjustments that might be necessary as a result of the outcome of the 
uncertainties discussed herein. 

2.      Activities of the Partnership 

In January, 1994, the Partnership filed a voluntary petition for relief 
under Chapter 11 of the United States Code.  Under Chapter 11, the 
Partnership continued to conduct its business under the supervision of the 
court until May 2, 1995, when the court confirmed the Partnership's plan of 
Reorganization (the "Plan") and the Partnership emerged from bankruptcy.  
Under Chapter 11, certain claims against the Partnership in existence prior 
to the filing were stayed while the Partnership continued operations as a 
debtor-in-possession.  These claims, which totaled $32,181,911 are 
                                       5
<PAGE>                                      
reflected in the December 31, 1994 balance sheet as "Liabilities subject to 
compromise," as required under Statement of Position 90-7, "Financial 
Reporting by Entities in Reorganization under the Bankruptcy Code" ("SOP 
90-7").  Disposition of these obligations is outlined in the Plan and 
reflected in the interim financial statements. 

Pursuant to SOP 90-7, the Partnership did not qualify for Fresh-Start 
Reporting because the holders of existing voting shares immediately before 
confirmation retained more than 50% of the voting shares of the emerging 
entity.  According to section 41 of SOP 90-7, Entities emerging from 
Chapter 11 that do not meet the criteria for Fresh-Start Reporting should 
report liabilities compromised by a confirmed plan at present values of 
amounts to be paid, determined at appropriate current interest rates, and 
forgiveness of debt, if any, should be reported as an extraordinary item.  
Accordingly, during the second quarter the Partnership recorded an 
extraordinary item listed as Gain on Disqualified Interest in the amount of 
$1,472,841 due to the reversal of previously accrued interest that was 
disqualified by the Plan.

As of the effective date of the Plan, the Partnership had received between 
$1,400,000 and $1,900,000 in cash for Class A Partnership Units.  
Accordingly, under the provisions of the Plan, the Partnership was allowed 
to retain ownership of the Mission Park and Shadowridge Meadows properties, 
but not the Margarita Summit property.  The offering was closed effective 
June 30, 1995. 

The Partnership cured and reinstated the loans on the Mission Park and 
Shadowridge Meadows properties with payments to the lenders of $344,534 and 
$556,144 respectively.  The payment to the lender on the Mission Park 
property was made as a full cure and reinstatement of the existing note in 
accordance with the Plan and was applied against all qualified accrued 
interest based on the non-default contract rate of interest in the note.  
The lender was not entitled to any default interest, penalties, or late 
fees or charges as a result of the bankruptcy proceedings.  The remaining 
principal balance after this loan was cured and reinstated was $12,316,258. 

The $556,144 payment to the lender on the Shadowridge Meadows property was 
a full cure and reinstatement of the loan and buydown of the amortization 
term of the loan from 20 years to 30 years in accordance with the 
provisions of the Plan and the existing Loan Modification Agreement in 
effect on this property.  Of the $556,144 paid to the lender, $476,144 was 
applied towards reducing the principal balance of the loan, and the 
difference was applied towards the lender's fees in accordance with the 
Plan.  The remaining loan balance after the buydown payment was 
approximately $9,816,119.

Since the Partnership was unable to retain ownership of Margarita Summit 
under the terms of the Plan, it did not cure and reinstate this loan or pay 
the claim for past due real estate taxes on this property.  On May 18, 1995 
                                       6
<PAGE>
the Partnership stipulated to the appointment of a receiver to take over 
the day-to-day operations of the property, while the lender completed 
foreclosure proceedings.  Title to Margarita Summit was held by the 
Partnership until the lender completed foreclosure proceedings on August 1, 
1995.  The accompanying financial statements include internal results of 
operations for Margarita Summit through May 1995 and external operations as 
reported by the receiver for the months of June and July.  The lender 
received all cash collateral generated by Margarita Summit during 
receivership.  Additionally, the accompanying financial statements reflect 
the elimination of the mortgage debt, land, and building and improvements 
related to Margarita Summit.  As part of the foreclosure transaction, the 
Partnership recorded an extraordinary gain related to forgiveness of debt 
of approximately $999,000.

In June 1995 the Partnership paid the County of San Diego $19,397 to be 
used in conjunction with $70,715 they were holding in suspense to 
completely satisfy the defaulted property tax claim on Mission Park for the 
1992 assessment.  The outstanding 1993 assessment of $154,133 will continue 
to accrue interest at a rate of 7% per year until paid off in accordance 
with the Plan.  The Partnership also paid all approved undisputed priority 
claims and unsecured claims in accordance with the Plan. 

3.      Contingencies 

Activities of the General Partner

The general partner of the Partnership also serves as the general partner 
in several other real estate partnerships.  To the extent that the 
operation of these partnerships requires significant financial resources of 
the general partner or adversely affects the liquidity of the general 
partner, the general partner's ability to operate and/or manage the affairs 
of the Partnership could be impaired.

Property Leverage Levels 

The Partnership Agreement permitted acquisition debt in amounts of up to 80 
percent of the purchase price of properties, but required that such debt be 
reduced to no more than 40 percent of the aggregate purchase price of the 
properties as offering proceeds from the sale of Original Units were 
received.  As a result of less than anticipated Original Unit sales, the 
Partnership has been unable to reduce its mortgage debt to 40 percent.  The 
aggregate indebtedness on the Partnership's two remaining properties was 
approximately 71 percent of their purchase prices as of September 30, 1995.  
Therefore, mortgage principal would have to be reduced by approximately 
$9.6 million to comply with the terms of the Partnership Agreement. 
              


                                       7
<PAGE>
Loan Defaults 

Effective May 2, 1995 the Partnership cured and reinstated the loans on the 
Mission Park and Shadowridge Meadows properties.  As contemplated by the 
Plan, the lender on Margarita Summit foreclosed on the property on August 
1, 1995. 

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND 
RESULTS OF OPERATIONS 

The following Management's Discussion and Analysis of Financial Condition 
and Results of Operations should be read in conjunction with the Financial 
Statements and Notes thereto filed herewith.

a.      Liquidity and Capital Resources 

Historically, the Partnership was dependent upon proceeds from the sale of 
Original Units to meet its obligations, including debt service 
requirements.  In 1992 the Partnership discontinued sales of Original 
Units, and between 1992 and 1995 the Partnership's primary source of 
liquidity has been from cash generated from operations.  On May 2, 1995, 
the Partnership's Plan of Reorganization became effective and by June 30, 
1995, the Partnership had received approximately $2,020,000 in additional 
capital to fund the Plan.  After paying the creditors as outlined in the 
Plan, the partnership retained approximately $700,000 from the proceeds of 
the new offering in a cash reserve account to provide liquidity for short 
term negative cash flows.

The Partnership is highly sensitive to interest rates because the 
properties remain highly leveraged, and the interest charges on the 
Partnership's debt adjust monthly with the 11th District Cost of Funds 
Index.  Between May 1994 and November 1995, increases in the 11th District 
Cost of Funds Index totaling 1.482% have been announced.  If the 11th 
District Cost of Funds index continues to increase more rapidly than 
projected, and the Partnership is unable to raise rents at the properties 
to cover the increased debt service payments, the Partnership may have to 
fund shortfalls from reserves, attempt to restructure the existing loans, 
or risk losing one or both of the remaining properties.

Due to this high sensitivity to variable interest rates, the partnership is 
currently pursuing refinancing opportunities that may further stabilize the 
debt service on the Mission Park property.  In October 1995 the partnership 
made a $200,000 deposit on a loan pay-off agreement with the lender on the 
Mission Park property in anticipation of such an opportunity.

The existing loans on Shadowridge Meadows and Mission Park are currently 
scheduled to expire in 1998 and 1999 respectively.  The Partnership may be 
able to renegotiate extended loan terms with the existing lenders at that 
time, or the real estate and financing markets may have improved 

                                       8
<PAGE>             
sufficiently for the Partnership to consider refinancing or selling the 
properties.

In the event that one or more of the properties is unable to support its 
debt service and the Partnership is unable to cover operational shortfalls 
from proceeds of the new offering, the Partnership may have to take one or 
more alternative courses of action.  The general partner would then 
determine, based on its analysis of relevant economic conditions and the 
status of the properties, a course of action intended to be consistent with 
the best interests of the Partnership.  Possible courses of action might 
include, the sacrifice of one or more of the properties to reduce negative 
cash flow, the sale or refinancing of one or more of the properties, the 
entry into one or more joint venture partnerships with other entities, or 
the filing of another bankruptcy petition. 

b.      Results of Operations 

The Partnership had been operating the Shadowridge Meadows Apartments and  
Mission Park Apartments for approximately 82 months and 73 months 
respectively at September 30, 1995.  The Shadowridge Meadows Apartments and 
Mission Park Apartments reflected occupancy rates of 96% and 92% 
respectively as of September 30, 1995, compared to 91% and 91% respectively 
as of September 30, 1994.

Operating expenses, excluding depreciation, amortization, and extraordinary 
items, for the three and nine month periods ended September 30, 1995 have 
decreased approximately $38,000 and $88,000 respectively compared to the 
same periods in 1994, primarily due to the foreclosure of the Margarita 
Summit property and the elimination of related operating expenses.  
Interest expense also decreased for the three and nine month periods ended 
September 30, 1995 by approximately $375,000 and $367,000 respectively 
compared to the same period in 1994, primarily due to the foreclosure of 
the Margarita Summit property in 1995.

The Partnership has experienced frequent losses from operations primarily 
due to the high degree of debt service discussed previously.  Management 
estimates that the Partnership may experience continued operating losses in 
the future unless debt service can be restructured or reduced.

PART II - OTHER INFORMATION 

Item 1. Legal Proceedings 

The information from note 2 of the financial statements above regarding the 
bankruptcy proceedings is incorporated herein by this reference.  On 
January 26, 1994, a legal proceeding was brought against the Partnership 
based on allegations that the Partnership was in default on the loan 
secured by the Mission Park Apartments.  This proceeding was stayed by the 
bankruptcy, and effectively ended when the Partnership cured and reinstated 
                                       9
<PAGE>
the loan on the Mission Park Apartments on May 2, 1995 pursuant to the 
Partnership's Plan of Reorganization.

As anticipated in the Partnership's Plan, on May 10, 1995, the lender on 
the Margarita Summit property filed a Complaint for Unified Judicial 
Foreclosure; For Specific Performance of Assignment of Rents Provision; For 
Appointment of a Receiver; and For Injunctive Relief in the Superior Court 
of the State of California, County of Riverside, in order to start the 
foreclosure process on Margarita Summit, and appoint a receiver to take 
over operations of the property.  On May 18, 1995 the court approved a 
Stipulation and Order for the Appointment of a Receiver.  The lender 
completed a non-judicial foreclosure by trustee's sale on August 1, 1995, 
effectively ending this litigation. 

There are no other pending legal proceedings which may have a material 
adverse effect on the Partnership.  However, the Partnership is involved in 
small claims court proceedings against certain present or former tenants of 
its apartment complexes with regard to landlord-tenant matters, all of 
which are considered to be in the ordinary course of its business.

Item 2. Changes in Securities 

The information contained in the Partnership's Second Amended Disclosure 
Statement to Debtor's Second Amended Plan of Reorganization, As Revised and 
Offering Memorandum for Class A Units from Exhibit 2.2 of the Partnership's 
Quarterly Report on Form 10-Q for the third quarter ended September 30, 
1994 is incorporated herein by this reference. 

The Partnership made its first withdrawal from the Class A Units escrow 
account on April 28, 1995 pursuant to its Plan of Reorganization.  This 
activated the 7,407 pending Class A Units at that time.  The offering of 
Class A Units closed on June 30, 1995 by which time the partnership had 
received approximately $2,020,000 for the purchase of approximately 8,090 
Class A Units.

Item 3. Defaults Upon Senior Securities 

None 

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

The information contained in the Partnership's Second Amended Disclosure 
Statement to Debtor's Second Amended Plan of Reorganization, As Revised and 
Offering Memorandum for Class A Units from Exhibit 2.2 of the Partnership's 
Quarterly Report on Form 10-Q for the third quarter ended September 30, 
1994 is incorporated herein by this reference.  Along with the Disclosure 
Statement and Offering Memorandum, the existing limited partners received 
an Equity Interest Holder Ballot for Accepting or Rejecting Debtor's Second 
Amended Plan of Reorganization ("Ballot").  A copy of this Ballot was 
                                      10
<PAGE>
contained in Exhibit 2.2 on sequentially numbered page 217 therein.  
Pursuant to the Bankruptcy Code, it was requested that the existing equity 
interest holders complete the Ballot and return it to the Partnership's 
attorneys by February 1, 1995.  

By February 1, 1995 the Partnership's attorneys had received completed 
Ballots from approximately 17% of the 18,826.5 holders of Original 
Partnership Units.  Of the votes received, approximately 89.2% of the 
unitholders voted to accept the Plan, and 10.8% voted to reject the Plan.  

There were no other matters submitted to a vote of the holders of Limited 
Partnership Interests, through solicitation of proxies or otherwise, during 
the first three quarters of 1995. 

Item 5. Other Information 

None 

Item 6. Exhibits and Reports on Form 8-K 

None 




























                                      11
<PAGE> 
                     INCOME GROWTH PARTNERS, LTD. X 

                              SIGNATURES 

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

Date: November 14, 1995 
 
 
                       INCOME GROWTH PARTNERS, LTD. X,
                       a California Limited Partnership

                       By:  Income Growth Management, Inc. 
                            General Partner 



                            By:  Timothy C. Maurer
                                 _______________________________
                                 Timothy C. Maurer
                                 Principal Financial Officer AND 
                                 Duly Authorized Officer of the Registrant

























                                      12
<PAGE>
                             EXHIBIT INDEX 

                                                             Sequentially
Exhibit No.                  Description                     Numbered Page
___________  ______________________________________________  _____________

   11.2      Weighted Average Partnership Units Calculation       14










































                                      13
<PAGE>
EXHIBIT 11.2 
Weighted Average Partnership Units Calculation 

Limited Partnership units outstanding at 12/31/94                   18,826

                                               Months 
Additional Class A Units:                    Outstanding  Weighted 
                                             ___________  ________
Issued and outstanding 1/1/95-4/30/95      0      9              0
Issued and outstanding 5/1/95-5/31/95  7,407      5         37,035
Issued and outstanding 6/1/95-6/30/95    683      4          2,732
                                                          ________
                                                            39,767

Divided by nine months in period                                     4,419
Weighted average partnership units outstanding at 9/30/95           23,245
                                                                    ======
































                                      14
<PAGE>