-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FYyGyOgUFmVnKPDn9Y3luKgbrfWY2EQZakjB2El5TIMFxZOsa45nbXvl4alEhQDW
 2YEt4A+Pb8OAozP7mh806g==

<SEC-DOCUMENT>0000921749-96-000023.txt : 19960216
<SEC-HEADER>0000921749-96-000023.hdr.sgml : 19960216
ACCESSION NUMBER:		0000921749-96-000023
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19960213
SROS:			NONE
GROUP MEMBERS:		HIGH RIVER LIMITED PARTNERSHIP
GROUP MEMBERS:		ICAHN CARL C ET AL
GROUP MEMBERS:		RIVERDALE INVESTORS CORP., INC.
GROUP MEMBERS:		UNICORN ASSOCIATES CORPORATION

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MCNEIL REAL ESTATE FUND X LTD
		CENTRAL INDEX KEY:			0000312812
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATORS OF NONRESIDENTIAL BUILDINGS [6512]
		IRS NUMBER:				942577781
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-48302
		FILM NUMBER:		96517304

	BUSINESS ADDRESS:	
		STREET 1:		13760 NOEL ROAD STE 700
		STREET 2:		LB70
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75240
		BUSINESS PHONE:		2144485800

	MAIL ADDRESS:	
		STREET 1:		13760 NOEL ROAD SUITE 700 LB 70
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75240

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN CARL C ET AL
		CENTRAL INDEX KEY:			0000921669
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D/A

	BUSINESS ADDRESS:	
		STREET 1:		100 SOUTH BEDFORD ROAD
		CITY:			MT KISCO
		STATE:			NY
		ZIP:			10549
		BUSINESS PHONE:		9142427700

	MAIL ADDRESS:	
		STREET 1:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D/A
<SEQUENCE>1
<TEXT>


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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