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              June 30, 1997 
 
                                   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 July 31, 1997 was 18,826.5.  The number of the 
registrant's Class A Units outstanding as of July 31, 1997 was 8,100. 


                     PART I - FINANCIAL INFORMATION 
 
ITEM  1.     FINANCIAL STATEMENTS


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<TABLE> 
              INCOME GROWTH PARTNERS, LTD. X AND SUBSIDIARY
                   (A California Limited Partnership) 
                       CONSOLIDATED BALANCE SHEETS 
<CAPTION>
                                                   June 30,    December 31, 
                                                     1997         1996 
                                                  ___________  ___________  
                                                  (Unaudited) 
<S>                                               <C>          <C> 
ASSETS 
Land and buildings: 
  Land                                            $ 7,778,365  $ 7,778,365 
  Buildings and improvements                       23,543,612   23,455,047 
                                                  ___________  ___________ 
                                                   31,321,977   31,233,412 
  Less accumulated depreciation and impairments   (10,971,150) (10,545,531) 
                                                  ___________  ___________ 
                                                   20,350,827   20,687,881 
Other assets: 
  Cash and cash equivalents                           258,240      244,582 
  Prepaid expenses and other assets                   688,365      544,455 
                                                  ___________  ___________ 
                                                      946,605      789,037 
                                                  ___________  ___________ 
                                                  $21,297,432  $21,476,918 
                                                  ===========  =========== 
LIABILITIES AND PARTNERS' CAPITAL

Mortgage loans payable                            $19,700,126  $19,788,869 

Other liabilities:
  Accounts payable and accrued liabilities            255,169       81,473 
  Accrued interest payable                            119,111      123,392
  Security deposits                                   193,890      184,355 
  Loan payable to affiliate                            43,000       55,300
                                                  ___________  ___________ 
                                                   20,311,296   20,233,389 
Commitments
  
Partners' capital                                     996,136    1,253,529  
Note receivable from general partner                  (10,000)     (10,000) 
                                                  ___________  ___________ 
                                                  $21,297,432  $21,476,918 
                                                  ===========  =========== 
<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 six months ended:
                                     June 30, 1997  June 30, 1996  June 30, 1997  June 30, 1996
                                     _____________  _____________  _____________  _____________
<S>                                  <C>            <C>            <C>            <C>
Revenues:
  Rents                                 $  902,231     $  847,347     $1,789,190     $1,692,174  
  Other                                     37,111         40,071         76,736         75,414  
                                     _____________  _____________  _____________  _____________
     Total revenues                        939,342        887,418      1,865,926      1,767,588  
                                     _____________  _____________  _____________  _____________
Expenses:
  Interest                                 386,876        395,016        766,268        790,047  
  Operating expenses (excluding
   depreciation and amortization)          467,791        333,377        911,119        858,292  
  Depreciation and amortization            223,039        213,071        445,931        425,616  
                                     _____________  _____________  _____________  _____________
     Total expenses                      1,077,706        941,464      2,123,318      2,073,955  
                                     _____________  _____________  _____________  _____________
  Net loss                              $ (138,364)    $  (54,046)    $ (257,392)    $ (306,367) 
                                     =============  =============  =============  =============
  Net loss per limited
   partnership unit                     $    (5.14)    $    (2.01)    $    (9.56)    $   (11.38) 
                                     =============  =============  =============  =============
  Weighted average limited
   partnership units outstanding            26,926         26,926         26,926         26,926  
                                     =============  =============  =============  =============
<FN>
The accompanying notes are an integral part of the financial statements.
</TABLE>


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<TABLE>
              INCOME GROWTH PARTNERS, LTD. X AND SUBSIDIARY
                   (A California Limited Partnership)
                  CONSOLIDATED STATEMENTS OF CASH FLOWS
                    For the Six Months Ended June 30
                             (UNAUDITED)

<CAPTION>
                                                               1997         1996
                                                           ___________  ___________
<S>                                                        <C>          <C>        
Cash flows from operating activities:
  Net loss                                                   $(257,392)  $ (306,367)
  Adjustments to reconcile net loss to net cash provided
   by operating activities:     
     Depreciation and amortization                             445,931      425,616 
     Increase in prepaid expenses and other assets            (164,222)     (32,788)        
     Increase (decrease) in:
       Accounts payable and accrued liabilities                173,695      (24,910)        
       Security deposits                                         9,535       13,493       
       Accrued interest payable                                 (4,281)      64,488       
                                                           ___________  ___________ 
        Net cash provided by operating activities              203,266      139,532 
                                                           ___________  ___________ 
Cash flows from investing activities:
  Capital expenditures                                         (88,565)      (9,838)
                                                           ___________  ___________ 
        Net cash used in investing activities                  (88,565)      (9,838)
                                                           ___________  ___________ 
Cash flows from financing activities:
  Principal payments under mortgage debt                       (88,743)     (36,390)
  Principal payments to affiliate                              (12,300)     (46,700)
                                                           ___________  ___________ 
        Net cash used by financing activities                 (101,043)     (83,090)
                                                           ___________  ___________ 
        Net increase in cash and cash equivalents               13,658       46,604 

Cash and cash equivalents at beginning of period               244,582      153,735 
                                                           ___________  ___________ 
        Cash and cash equivalents at end of period         $   258,240  $   200,339 
                                                           ===========  =========== 
<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
                            June 30, 1997
                             (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, 1996 filed on Form 10K.

The accompanying consolidated 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 
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.

2.     Recent Accounting Pronouncements

In February 1997, the Financial Accounting Standards Board ("FASB") issued 
Statement of Financial Accounting Standards No. 128, Earnings per Share 
("SFAS No. 128").  SFAS No. 128 requires dual presentation of newly defined 
basic and diluted earnings per share on the face of the Income statement 
for all entities with complex capital structures.  The accounting standard 
is effective for fiscal years ending after December 15, 1997, including 
interim periods.  The effect of SFAS No. 128 is not expected to have any 
impact on the Partnership's previously reported earnings per partnership 
unit. 

In February 1997, FASB issued SFAS No. 129, Disclosure of Information about 
Capital Structure.  This statement establishes standards for disclosing 
information about an entity's capital structure.  Management intends to 
comply with the disclosure requirements for this statement which are 
effective for periods ending after December 15, 1997.

In June 1997, the FASB issued SFAS No. 130, Reporting Comprehensive Income.  
SFAS No. 130 establishes requirements for disclosure of comprehensive 
income and becomes effective for the Partnership for the year ending 
December 31, 1998.  Comprehensive income includes such items as foreign 
currency translation adjustments and unrealized holding gains and losses on 
available for sale securities that are currently being presented by the 
Company as a component of stockholders' equity (deficit).  The Partnership 
does not expect this pronouncement to materially impact the Partnership's 
results of operations.

In June 1997, the FASB issued SFAS No. 131, Disclosures about Segments of 
an Enterprise and Related Information.  SFAS No. 131 establishes standards 
for disclosure about operating segments in annual financial statements and 
selected information in interim financial reports.  It also establishes 
standards for related disclosures about products and services, geographic 
areas and major customers.  This statement supersedes SFAS No. 14, 
Financial Reporting for Segments of a Business Enterprise.  The new 
standard becomes effective for the Partnership for the year ending December 
31, 1998, and requires that comparative information from earlier years be 
restated to conform to the requirements of this standard.  The Partnership 
does not expect this pronouncement to materially change the Partnership's 
current reporting and disclosures.  

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 was dependent upon proceeds from the 
sale of Original Units to meet its operating obligations, including debt 
service requirements.  Since 1992, however, the Limited Partnership's 
primary source of liquidity has been from cash generated from operations.  
The Partnership has been able to generate sufficient cash flow to cover its 
expenses and continue rebuilding cash reserves during 1997.  Contributing 
factors were increased occupancy rates and higher average rents in 1997, as 
well as capital raised from the sale of Class A Units and debt 
restructuring activities in 1995.

Although the Partnership successfully refinanced the Mission Park mortgage 
at a fixed annual interest rate of 7.76%, it remains sensitive to interest 
rates because the Shadowridge Meadows property remains highly leveraged and 
subject to a variable interest rate.  If interest rates increase more 
rapidly than market rents, the Partnership may have to fund shortfalls from 
cash reserves.  Furthermore the loan on Shadowridge Meadows matures in July 
1998.  The Partnership is currently exploring refinancing options for this 
property.  If the Partnership is unable to refinance 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, which may 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. 

The Partnership changed its method of reporting cash flows from the direct 
method to the indirect method in 1996.  Prior period amounts have been 
reclassified to conform with the current year presentation.  Net cash 
provided by operating activities for the six month period ended June 30, 
1997 was $203,266 compared to net cash provided by operating activities of 
$139,532 for the same period in 1996.  The principal reason for this 
difference is increased income due to a recovery in the rental market.  

b.      Results of Operations 

On June 30, 1997 the Shadowridge Meadows Apartments and Mission Park 
Apartments reflected occupancy rates of 95% and 97%, respectively, compared 
to 94% and 99%, respectively, on June 30, 1996, and 99% and 96%, 
respectively, on December 31, 1996.

Total revenues for the three and six month periods ended June 30, 1997 
increased approximately $51,924 and $97,016, respectively, compared to the 
same periods in 1996 due to a recovery in the rental market.  Operating 
expenses, excluding depreciation and amortization, for the three and six 
month periods ended March 31, 1997 increased approximately $134,414 and 
$52,827, respectively, compared to the same periods in 1996 primarily due 
to increased refurbishment expenses.  Interest expense decreased 
approximately $8,140 and $23,779, respectively, for the three and six month 
periods ended June 30, 1997 compared to the same periods in 1996 primarily 
due to a decrease in the 11th District Cost of Funds index used to 
calculate the interest rate on the Shadowridge Meadows mortgage.  
Depreciation and amortization expense increased by $9,968 and $20,315, 
respectively, for the three and six month periods ended June 30, 1997 
compared to the same periods in 1996 due to fixed asset additions.

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: August 14, 1997 
 
 
                       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


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                             EXHIBIT INDEX 


Exhibit No.                  Description                          Location
___________  ___________________________________________________  ________

   27.8      Financial Data Schedule                              Attached