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                                                                    EXHIBIT 31.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                                   PURSUANT TO
                            RULE 13A-14(A)/15D-14(A)


I, Timothy C. Maurer, Chief Financial Officer of Income Growth Management, Inc.,
the General Partner of Income Growth Partners, Ltd. X, a California limited
partnership, certify that:

1.       I have reviewed this Quarterly Report on Form 10-QSB of Income Growth
Partners, Ltd. X, a California limited partnership;

2.       Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this report;

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

4.       The small business issuer's other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the small
business issuer and have:

              a) Designed such disclosure controls and procedures, or caused
              such disclosure controls and procedures to be designed under our
              supervision, to ensure that material information relating to the
              small business issuer, including its consolidated subsidiaries, is
              made known to us by others within those entities, particularly
              during the period in which this report is being prepared;

              b) Evaluated the effectiveness of the small business issuer's
              disclosure controls and procedures and presented in this report
              our conclusions about the effectiveness of the disclosure controls
              and procedures, as of the end of the period covered by this report
              based on such evaluation; and

              c) Disclosed in this report any change in the small business
              issuer's internal control over financial reporting that occurred
              during the small business issuer's most recent fiscal quarter that
              has materially affected, or is reasonably likely to materially
              affect, the small business issuer's internal control over
              financial reporting; and

5.       The small business issuer's other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting, to the small business issuer's auditors and the audit
committee of the small business issuer's board of directors (or persons
performing the equivalent functions):

              a) All significant deficiencies and material weaknesses in the
              design or operation of internal control over financial reporting
              which are reasonably likely to adversely affect the small business
              issuer's ability to record, process, summarize and report
              financial information; and

              b) Any fraud, whether or not material, that involves management or
              other employees who have a significant role in the small business
              issuer's internal control over financial reporting.


Date:  May 20, 2004

                                     /s/ Timothy C. Maurer
                                     -------------------------------------------
                                      Timothy C. Maurer, Chief Financial Officer