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              March 31, 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 May 5, 1997 was 18,826.5.  The number of the 
registrant's Class A Units outstanding as of May 5, 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>
                                                   March 31,   December 31, 
                                                     1997         1996 
                                                  ___________  ___________  
                                                  (Unaudited) 
<S>                                               <C>          <C> 
ASSETS 
Land and buildings: 
  Land                                            $ 7,778,365  $ 7,778,365 
  Buildings and improvements                       23,497,886   23,455,047 
                                                  ___________  ___________ 
                                                   31,276,251   31,233,412 
  Less accumulated depreciation and impairments   (10,758,340) (10,545,531) 
                                                  ___________  ___________ 
                                                   20,517,911   20,687,881 
Other assets: 
  Cash and cash equivalents                           298,396      244,582 
  Prepaid expenses and other assets                   596,657      544,455 
                                                  ___________  ___________ 
                                                      895,053      789,037 
                                                  ___________  ___________ 
                                                  $21,412,964  $21,476,918 
                                                  ===========  =========== 
LIABILITIES AND PARTNERS' CAPITAL

Mortgage loans payable                            $19,740,754  $19,788,869 

Other liabilities:
  Accounts payable and accrued liabilities            191,513       81,473 
  Accrued interest payable                            123,392      123,392
  Security deposits                                   189,803      184,355 
  Loan payable to affiliate                            43,000       55,300
                                                  ___________  ___________ 
                                                   20,288,462   20,233,389 
Commitments
  
Partners' capital                                   1,134,502    1,253,529  
Note receivable from general partner                  (10,000)     (10,000) 
                                                  ___________  ___________ 
                                                  $21,412,964  $21,476,918 
                                                  ===========  =========== 
<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 OPERATIONS
                              (UNAUDITED)
<CAPTION> 
                                     For the three months ended:
                                     Mar 31, 1997   Mar 31, 1996
                                     _____________  _____________
<S>                                  <C>            <C>
Revenues:
  Rents                                 $  886,959     $  844,827
  Other                                     39,625         35,343
                                     _____________  _____________
     Total revenues                        926,584        880,170
                                     _____________  _____________
Expenses:
  Interest                                 379,392        395,031
  Operating expenses (excluding
   depreciation and amortization)          443,328        524,915
  Depreciation and amortization            222,892        212,544
                                     _____________  _____________
     Total expenses                      1,045,612      1,132,490
                                     _____________  _____________
Net loss                                  (119,028)      (252,320)
                                     =============  =============
Net loss per limited
 partnership unit                       $    (4.42)    $    (9.37)
                                     =============  =============
Weighted average limited
 partnership units outstanding              26,926         26,926
                                     =============  =============
<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 Three Months Ended March 31
                             (UNAUDITED)

<CAPTION>
                                                               1997         1996
                                                           ___________  ___________
<S>                                                        <C>          <C>        
Cash flows from operating activities:
  Net loss                                                   $(119,028)  $ (252,320)
  Adjustments to reconcile net loss to net cash provided
   by operating activities:     
     Depreciation and amortization                             222,892      212,544 
     Increase in prepaid expenses and other assets             (62,283)     (69,477)
     Increase in:
       Accounts payable and accrued liabilities                110,039      135,826 
       Security deposits                                         5,448        3,878 
       Accrued interest payable                                     -        65,600 
                                                           ___________  ___________ 
        Net cash provided by operating activities              157,068       96,051 
                                                           ___________  ___________ 
Cash flows from investing activities:
  Capital expenditures                                         (42,839)      (1,072)
                                                           ___________  ___________ 
        Net cash used in investing activities                  (42,839)      (1,072)
                                                           ___________  ___________ 
Cash flows from financing activities:
  Principal payments under mortgage debt                       (48,115)          -  
  Principal payments to affiliate                              (12,300)     (14,416)
                                                           ___________  ___________ 
        Net cash used by financing activities                  (60,415)     (14,416)
                                                           ___________  ___________ 
        Net increase in cash and cash equivalents               53,814       80,563 

Cash and cash equivalents at beginning of period               244,582      153,735 
                                                           ___________  ___________ 
        Cash and cash equivalents at end of period         $   298,396  $   234,298 
                                                           ===========  =========== 
<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
                           March 31, 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 a 
material effect on the financial statements. 

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 due to the $2 
million in capital raised in 1995, the $476,000 debt paydown on Shadowridge 
Meadows, and the $2 million debt reduction resulting from the refinancing 
of Mission Park.

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.  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 three month period ended March 31, 
1997 was $157,068 compared to net cash provided by operating activities of 
$96,051 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 March 31, 1997 the Shadowridge Meadows Apartments and Mission Park 
Apartments reflected occupancy rates of 96% and 100%, respectively, 
compared to 94% and 98%, respectively, on March 31, 1996, and 99% and 96%, 
respectively, on December 31, 1996.

Total revenues for the three month period ended March 31, 1997 increased 
approximately $46,414 compared to the same period in 1996 due to a recovery 
in the rental market.  Operating expenses, excluding depreciation and 
amortization, for the three month period ended March 31, 1997 decreased 
approximately $81,587 compared to the same period in 1996 primarily due to 
reduced refurbishment expenses.  Interest expense decreased approximately 
$15,639 for the three month period ended March 31, 1997 compared to the 
same period 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 
$10,348 for the three month period ended March 31, 1997 compared to the 
same period 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 


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              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: May 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
___________  ___________________________________________________  ________

   27.7      Financial Data Schedule                              Attached