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, 1996 
 
                                   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 1, 1996 was 18,826.5.  The number of the 
registrant's Class A Units outstanding as of November 1, 1996 was 8,100. 


                     PART I - FINANCIAL INFORMATION 
 
ITEM  1.     FINANCIAL STATEMENTS


<PAGE> 
<TABLE> 
              INCOME GROWTH PARTNERS, LTD. X AND SUBSIDIARY
                   (A California Limited Partnership) 
                       CONSOLIDATED BALANCE SHEETS 
<CAPTION>
                                                 September 30, December 31, 
                                                     1996         1995 
                                                  ___________  ___________  
                                                  (Unaudited) 
<S>                                               <C>          <C> 
ASSETS 
Land and buildings: 
  Land                                            $ 7,778,365  $ 7,778,365 
  Buildings and improvements                       23,436,161   23,410,664 
                                                  ___________  ___________ 
                                                   31,214,526   31,189,029 
  Less accumulated depreciation and impairments   (10,373,914)  (9,735,490) 
                                                  ___________  ___________ 
                                                   20,840,612   21,453,539 
Other assets: 
  Cash and cash equivalents                           225,566      153,735 
  Prepaid expenses and other assets                   627,085      546,594 
                                                  ___________  ___________ 
                                                      852,651      700,329 
                                                  ___________  ___________ 
                                                  $21,693,263  $22,153,868 
                                                  ===========  =========== 
LIABILITIES AND PARTNERS' CAPITAL

Mortgage loans payable                            $19,836,970  $19,966,935 

Other liabilities:
  Accounts payable and accrued liabilities            147,953      131,169 
  Accrued interest payable                            126,380       58,506
  Security deposits                                   184,717      165,201 
  Loan payable to affiliate                            55,300      102,000
                                                  ___________  ___________ 
                                                   20,351,320   20,423,811 
Commitments
  
Partners' capital                                   1,351,943    1,740,057  
Note receivable from general partner                  (10,000)     (10,000) 
                                                  ___________  ___________ 
                                                  $21,693,263  $22,153,868 
                                                  ===========  =========== 
<FN>
The accompanying notes are an integral part of the financial statements. 
</TABLE>


<PAGE>
<TABLE> 
                                         INCOME GROWTH PARTNERS, LTD. X AND SUBSIDIARY
                                              (A California Limited Partnership)
                                             CONSOLIDATED STATEMENTS OF OPERATIONS
                                                          (UNAUDITED)
<CAPTION>
                                      For the three months ended:   For the nine months ended:
                                     Sept 30, 1996  Sept 30, 1995  Sept 30, 1996  Sept 30, 1995
                                     _____________  _____________  _____________  _____________
<S>                                  <C>            <C>            <C>            <C>
Revenues:
  Rents                                 $  867,611     $  790,318     $2,559,785     $2,856,179  
  Other                                     38,025         63,209        113,438        189,877 
                                     _____________  _____________  _____________  _____________
     Total revenues                        905,636        853,527      2,673,223      3,046,056  
                                     _____________  _____________  _____________  _____________
Expenses:
  Interest                                 330,307        181,690      1,120,354      1,166,120 
  Operating expenses (excluding
   depreciation and amortization)          416,969        469,605      1,275,261      1,574,919
  Depreciation and amortization            240,106        240,616        665,722        833,077
                                     _____________  _____________  _____________  _____________
     Total expenses                        987,382        891,911      3,061,337      3,574,116 
                                     _____________  _____________  _____________  _____________
Loss before extraordinary items            (81,746)       (38,384)      (388,114)      (528,060)
                                     _____________  _____________  _____________  _____________
Extraordinary gain:
 Disqualified interest                          -              -              -       1,472,841 
 Debt forgiveness                               -         999,146             -         999,146 
                                     _____________  _____________  _____________  _____________
  Net income (loss)                     $  (81,746)    $  960,762       (388,114)    $1,943,927
                                     =============  =============  =============  =============
  Net loss per limited partnership
   unit before extraordinary gain       $    (3.04)    $    (1.65)    $   (14.41)    $   (22.72)
                                     _____________  _____________  _____________  _____________
  Income per limited partnership
   unit from extraordinary gain         $       -      $    42.98     $       -      $   106.34 
                                     _____________  _____________  _____________  _____________
  Net income (loss) per limited
   partnership unit                     $    (3.04)    $    41.33     $   (14.41)    $    83.63 
                                     =============  =============  =============  =============
  Weighted average limited
   partnership units outstanding            26,926         23,245         26,926         23,245
                                     =============  =============  =============  =============
<FN>
The accompanying notes are an integral part of the financial statements.
</TABLE>


<PAGE>
<TABLE>
              INCOME GROWTH PARTNERS, LTD. X AND SUBSIDIARY
                   (A California Limited Partnership)
                  CONSOLIDATED STATEMENTS OF CASH FLOWS
                 For the Nine Months Ended September 30
                             (UNAUDITED)
<CAPTION>
                                                           1996         1995
                                                       ___________  ___________
<S>                                                    <C>          <C>
Cash flows from operating activities:
  Net tenant revenues                                   $2,673,223   $3,046,056
  Security deposits retained (refunded)                     19,516      (39,963)
  Cash paid to suppliers and employees                  (1,366,265)  (2,479,202)
  Interest paid                                         (1,052,480)  (1,418,215)
                                                       ___________  ___________
    Net cash provided by (used in)
     operating activities                                  273,994     (891,324)
                                                       ___________  ___________
Cash flows from investing activities:
  Purchase(s) of building & improvements and equipment     (25,498)          -
                                                       ___________  ___________
    Net cash used in investing activities                  (25,498)          -
                                                       ___________  ___________
Cash flows from financing activities:
  Sale of Partnership Class A Units                             -     2,019,241      
  Principal payments under mortgage debt                  (129,965)    (461,847)      
  Amounts due to affiliates, net                           (46,700)     (17,028)
                                                       ___________  ___________
    Net cash (used in) provided by
     financing activities                                 (176,665)   1,540,366
                                                       ___________  ___________
Net increase in cash                                        71,831      649,042

Cash and cash equivalents at beginning of period           153,735      180,696
                                                       ___________  ___________ 
Cash and cash equivalents at end of period             $   225,566  $   829,738
                                                       ===========  ===========
Reconciliation of net (loss) income to net cash
 provided by operating activities:
Net (loss) income                                      $  (388,114) $ 1,943,927 
Adjustments to reconcile net (loss) income to net
 cash provided by (used in) operating activities:
  Depreciation and amortization                            664,084      833,077
  Extraordinary gains                                           -    (2,471,987)
  Other, primarily changes in
   other assets and liabilities                             (1,976)  (1,196,341)
                                                       ___________  ___________
  Net cash provided by (used in) operating activities  $   273,994  $  (891,324)
                                                       ===========  ===========
<FN>
The accompanying notes are an integral part of the financial statements.
</TABLE>


<PAGE>
             INCOME GROWTH PARTNERS, LTD. X AND SUBSIDIARY
                   (A California Limited Partnership)
              NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                         September 30, 1996
                             (UNAUDITED)

1.     Basis of Financial Statement Presentation

The accompanying unaudited consolidated financial statements of Income 
Growth Partners, Ltd. X, a California Limited Partnership, and Subsidiary 
(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 consolidated 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, 1995 filed on Form 10K.

The accompanying consolidated financial statements include all adjustments 
(consisting of normal recurring adjustments) which are, in the opinion of 
the general partners, 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. 

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 Limited Partnership has been dependent upon proceeds from 
the sale of Original Partnership Units to meet its obligations, including 
debt service requirements.  In 1992 the Limited Partnership discontinued 
sales of Original Partnership Units, and since then the Limited 
Partnership's primary source of liquidity has been from cash generated from 
operations.  In May 1995, the Partnership's Plan of Reorganization became 
effective and the Partnership received approximately $2,025,000 in capital 
from Class A Unit sales to fund the Plan.

Although the Partnership successfully refinanced its Mission Park property 
at a fixed annual interest rate of 7.76%, its Shadowridge Meadows property 
remains highly leveraged and sensitive to interest rate fluctuations since 
its debt service is adjusted monthly based upon the 11th District Cost of 
Funds Index.  Between May 1994 and November 1996, increases in the 11th 
District Cost of Funds Index totaling 1.205% 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 Shadowridge 
Meadows to cover the increased debt service payments, the Partnership may 
have to fund shortfalls from reserves.  Furthermore the existing loan on 
Shadowridge Meadows is currently scheduled to expire in July 1998.  If the 
real estate and financing markets have not improved sufficiently for the 
Partnership to refinance this property by that time, the Partnership may 
have to restructure the existing loan, file another bankruptcy petition, 
sell the property, or risk losing the property to foreclosure.

Mortgage indebtedness on the properties remains high, despite the 
Partnership's success at curing and reinstating the loans, disqualifying 
penalty interest and fees, making principal reduction payments, and 
obtaining debt forgiveness from refinancing.  If occupancy or rental income 
drops significantly, or if operating expenses or interest rates increase, 
current levels and terms of mortgage indebtedness could make it difficult 
for the properties to service their debt through Partnership operations.
 
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 cash reserves, the Partnership may have to take one or more 
alternative courses of action.  The general partners would then determine, 
based on their 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 94 months and 85 months 
respectively at September 30, 1996.  The Shadowridge Meadows Apartments and 
Mission Park Apartments reflected occupancy rates of 97% and 98% 
respectively as of September 30, 1996, compared to 96% and 92% respectively 
as of September 30, 1995.  This is consistent with a recent, general 
increase in occupancy rates throughout San Diego county.

Total revenues for the three month period ended September 30, 1996 
increased approximately $52,109 compared to the same period in 1995 
primarily due to increased occupancy and rental rates during 1996.  Total 
revenues for the nine month period ended September 30, 1996 decreased 
approximately $372,833 compared to the same period in 1995 due to the 
foreclosure of the Margarita Summit property during the third quarter of 
1995.  Operating expenses, excluding depreciation and amortization, for the 
three and nine month periods ended September 30, 1996 decreased 
approximately $52,636 and $299,658 respectively, compared to the same 
periods in 1995, primarily due to the foreclosure of the Margarita Summit 
property and the elimination of related operating expenses.  Interest 
expense for the three month period ended September 30, 1996 increased 
approximately $148,617 compared to the same period in 1995, despite some 
adjustments made during the third quarter of 1996 to allocate some 
previously expensed mortgage interest to mortgage principal reduction on 
the Shadowridge Meadows loan, primarily due to adjustments made during the 
third quarter of 1995 related to the foreclosure of Margarita Summit.  
Interest expense for the nine month period ended September 30, 1996 
decreased approximately $45,766 primarily due to decreased debt service in 
1996 resulting from lower mortgage loan balances and lower interest rates 
after the Chapter 11 Reorganization and the subsequent refinancing of 
Mission Park.  Depreciation and amortization expense for the three month 
period ended September 30, 1996 changed very little compared to the same 
period in 1995, because the 27,807 decrease in depreciation expense due to 
the loss of Margarita Summit was offset by a 27,297 increase in 
amortization expense on Mission Park to amortize loan refinancing fees.  
Depreciation and amortization expense for the nine month period ended 
September 30, 1996 decreased approximately $167,355 compared to the same 
period in 1995, primarily due to the foreclosure of Margarita Summit.

In the past the Partnership experienced losses from operations primarily 
due to the high degree of debt service on its mortgage loans.  Management 
estimates that the Partnership may experience continued operating losses in 
the future from its Shadowridge Meadows property unless debt service can be 
restructured or reduced.

PART II - OTHER INFORMATION 

Item 1. Legal Proceedings 

There are no 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 

None

Item 3. Defaults Upon Senior Securities 

None 

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

None

Item 5. Other Information 

None 

Item 6. Exhibits and Reports on Form 8-K 

None 


<PAGE> 
              INCOME GROWTH PARTNERS, LTD. X AND SUBSIDIARY 

                              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, 1996 
 
 
                       INCOME GROWTH PARTNERS, LTD. X,
                       a California Limited Partnership

                       By:  Income Growth Management, Inc. 
                            General Partner 



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


<PAGE>
                             EXHIBIT INDEX 


Exhibit No.                  Description                          Location
___________  ___________________________________________________  ________

   27.5      Financial Data Schedule                              Attached