SC 14D1/A

               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549

                         SCHEDULE 14D-1

           Tender Offer Statement Pursuant to Section
         14(d)(1) of the Securities Exchange Act of 1934
                       (Amendment No. 10)*

                 MCNEIL REAL ESTATE FUND X, LTD.
               (Name of Subject Company [Issuer])

                 HIGH RIVER LIMITED PARTNERSHIP
                          CARL C. ICAHN
                            (Bidders)

                    LIMITED PARTNERSHIP UNITS
                 (Title of Class of Securities)

                           582568 87 9
              (CUSIP Number of Class of Securities)

                    Keith L. Schaitkin, Esq.
          Gordon Altman Butowsky Weitzen Shalov & Wein
                114 West 47th Street, 20th Floor
                    New York, New York 10036
                         (212) 626-0800
                                                                 
  (Name, Address and Telephone Number of Person Authorized to 
     Receive Notices and Communications on Behalf of Bidder)

Calculation of Filing Fee
-------------------------------------------------------------------
Transaction                       Amount of filing fee: $1,118.55
Valuation*: $4,376,952
-------------------------------------------------------------------
     * For purposes of calculating the fee only.  This amount
assumes the purchase of 60,791 units of limited partnership
interest (the "Units") of the subject partnership for $92.00 per
Unit (notwithstanding a subsequent reduction in the purchase
price).  The amount of the filing fee, calculated in accordance
with Rule 0-11(d) under the Securities Exchange Act of 1934, as
amended, equals 1/50th of one percent of the aggregate of the cash
offered by the bidder.

     [X] Check box if any part of the fee is offset as provided by
Rule 0-11(a)(2) and identify the filing with which the offsetting
fee was previously paid.  Identify the previous filing by
registration statement number, or the Form or Schedule and the date
of its filing.

Amount Previously Paid:   $1,118.55
Form or Registration No.: Schedule 14D-1,
dated August 3, 1995 Filing Party: High River Limited Partnership
& Carl C. Icahn Date Filed:  August 4, 1995

     *The remainder of this cover page shall be filled out for a
reporting person's initial filing on this form with respect to the
subject class of securities, and for any subsequent amendment
containing information which would alter the disclosures provided
in a prior cover page.

     The information required on the remainder of this cover page
shall not be deemed to be "filed" for the purpose of Section 18 of
the Securities Exchange Act of 1934 ("Act") or otherwise subject to
the liabilities of that section of the Act but shall be subject to
all other provisions of the Act (however, see the Notes).


               AMENDMENT NO. 10 TO SCHEDULE 14D-1

     This Amendment No. 10 to Schedule 14D-1 amends and supplements
the Tender Offer Statement on Schedule 14D-1 filed by High River
Limited Partnership, a Delaware limited partnership ("High River"),
Riverdale Investors Corp., Inc., a Delaware corporation
("Riverdale"), and Carl C. Icahn, a citizen of the United States
(collectively, the "Reporting Persons") with the U.S. Securities
and Exchange Commission (the "Commission") on August 4, 1995, as
amended by Amendment No. 1 filed with the Commission on August 9,
1995, Amendment No. 2 filed with the Commission on August 14, 1995,
Amendment No. 3 filed with the Commission on August 18, 1995,
Amendment No. 4 filed with the Commission on August 21, 1995,
Amendment No. 5 filed with the Commission on August 22, 1995,
Amendment No. 6 filed with the Commission on August 25, 1995,
Amendment No. 7 filed with the Commission on August 31, 1995,
Amendment No. 8 filed with the Commission on September 7, 1995 and
Amendment No. 9 filed with the Commission on September 8, 1995. 
All capitalized terms used herein but not otherwise defined shall
have the meanings ascribed to such terms in the Offer to Purchase
dated August 3, 1995, as amended and supplemented from time to time
(the "Offer to Purchase") and the related Assignment of Partnership
Interest, as amended through August 7, 1995 (collectively with the
Offer to Purchase, the "Offer").

Item 3.   Past Contracts, Transactions or Negotiations
          with the Subject Company.

     Item 3(b) is hereby amended to add the following:

          (b)  The information set forth in Exhibit 25 attached
hereto is incorporated herein by reference.


Item 10.  Additional Information

     Item 10(a) is hereby amended to add the following:

          (a) The information set forth in Exhibit 25 attached
hereto is incorporated herein by reference.

     Item 10(f) is hereby amended to add the following:
     
          (f)  The information set forth in Exhibit 24 attached
hereto is incorporated herein by reference.


Item 11.  Materials to be Filed as Exhibits.

     The following documents are filed as exhibits to this Schedule
14D-1:

     (a)

     Exhibit 24     Press release dated September 12, 1995

     (c)

     Exhibit 25     Letter Agreement dated September 12, 1995 among
                    Carl C. Icahn, High River and McNeil Partners,
                    L.P.



                           SIGNATURES


          After due inquiry and to the best of my knowledge and
belief, I certify that the information set forth in this statement
is true, complete and correct.

Dated:  September 12, 1995


                         HIGH RIVER LIMITED PARTNERSHIP

                         By:  Riverdale Investors Corp., Inc.
                         Title:  General Partner



                         By: /s/ Robert J. Mitchell
                              Robert J. Mitchell
                         Title:  Vice President and Treasurer


                         RIVERDALE INVESTORS CORP., INC.



                         By: /s/ Robert J. Mitchell
                              Robert J. Mitchell
                         Title:  Vice President and Treasurer



                         /s/  Carl C. Icahn









             [Signature Page for Amendment No. 10 to
         McNeil Real Estate Fund X, Ltd. Schedule 14D-1]

                          EXHIBIT INDEX

                                                      Page Number
                                                      -----------
Exhibit 24     Press Release dated September 12,
               1995

Exhibit 25     Letter Agreement dated September 12,
               1995 by and among Carl C. Icahn,
               High River and McNeil Partners, L.P.

EX-20

CONTACT:  D.F. KING & CO., INC.    The Herman Group, Inc.
          (800) 628-8538           (800) 658-2007


FOR IMMEDIATE RELEASE

             HIGH RIVER TENDER OFFERS FOR McNEIL
                LIMITED PARTNERSHIPS EXTENDED


          Dallas, Texas and New York, New York, September
12, 1995--High River Limited Partnership ("High River")
announced today that it has extended the expiration date of
its tender offers (the "Tender Offers") for units of limited
partnership interest ("Units") in each of McNeil Pacific
Investors Fund 1972 ("MPIF"), McNeil Real Estate Fund V,
Ltd. ("MREF V"), McNeil Real Estate Fund IX, Ltd. ("MREF
IX"), McNeil Real Estate Fund X, Ltd. ("MREF X"), McNeil
Real Estate Fund XI, Ltd. ("MREF XI"), McNeil Real Estate
Fund XIV, Ltd. ("MREF XIV"), McNeil Real Estate Fund XV,
Ltd. ("MREF XV"), McNeil Real Estate Fund XX, L.P. ("MREF
XX"), McNeil Real Estate Fund XXIV, L.P. ("MREF XXIV") and
McNeil Real Estate Fund XXV, L.P. ("MREF XXV")
(collectively, the "Partnerships") until 12:00 midnight, New
York City time, September 25, 1995.

          High River and McNeil Partners, L.P., the general
partner of each of the Partnerships ("McNeil Partners"), are
currently engaged in settlement discussions which, among
other things, may result in settlement of litigation with
respect to the Tender Offers.  No assurance can be given as
to the outcome of those settlement discussions.

          As of September 11, 1995, approximately 16 Units
of MPIF, 0 Units of MREF V, 368 Units of MREF IX, 338 Units
of MREF X, 481.33 Units of MREF XI, 359 Units of MREF XIV,
491 Units of MREF XV, 131.8 Units of MREF XX, 8,125 Units of
MREF XXIV and 222,112 Units of MREF XXV had been tendered to
the depositary pursuant to the terms of the Tender Offer.

          The Tender Offers are being made pursuant to the
Offers to Purchase dated August 3, 1995, as amended and
supplemented.

EX-10

               HIGH RIVER LIMITED PARTNERSHIP



                              September 12, 1995


Robert A. McNeil
Carole J. McNeil
McNeil Partners, L.P.
13760 Noel Road, Suite 700
Dallas, Texas  75240

Dear Mr. and Mrs. McNeil:

          Reference is made to the letter agreement among
the undersigned and McNeil Partners, L.P. dated August 24
1995, as amended by the letter agreement among the
undersigned and McNeil Partners, L.P. Inc. dated September
7, 1995 (the "August 24th Letter Agreement").  Capitalized
terms used but not defined herein shall have the meanings
ascribed to them in the August 24th Letter Agreement.

          The parties to this letter agreement hereby agree
that, except as otherwise hereafter agreed in writing by the
such parties:

     1.   The August 24th Letter Agreement is hereby amended
by substituting "September 15, 1995" for "September 12,
1995" in Paragraphs 1, 2, 3, 5 and 6 of such August 24th
Letter Agreement.

     2.   McNeil Partners shall have the absolute right,
from time to time through 12 o'clock noon on September 14,
1995, to require High River to extend, and upon receipt of
written notice from McNeil Partners, High River shall
unconditionally extend, the expiration date of the Offers to
Purchase and High River shall, upon receipt of such notice,
issue a press release no later than the next business day
announcing such extension; provided, however, under no
circumstances shall McNeil Partners have the right to
require High River to extend the expiration date of the
Offers to Purchase beyond September 28, 1995.

     3.   Each party to this letter agreement represents and
warrants to the other party to this letter agreement that 
during the period commencing upon the termination of its
obligations under Paragraphs 1, 2, 3, 5 and 6 of the August
24th Letter Agreement (the "Obligations") and ending upon
the execution of this letter agreement, it has not done any
act which would have violated the Obligations had they been
in effect at that time.


     4.   Notwithstanding Paragraph 5 of the August 24th
Letter Agreement, McNeil Partners may, in its discretion,
mail or cause to be mailed to limited partners of the
Partnerships the attached press release.

     5.   Nothing in this letter agreement shall be deemed
to be, or shall be, a waiver by either party to this letter
agreement of its respective rights under the August 24th
Letter Agreement or the letter agreement dated September 7,
1995 among the undersigned and McNeil Partners.

     If the foregoing is acceptable to you, please so
indicate by executing this letter in the space provided
below.


                         Very truly yours,


                         High River Limited Partnership


                              By: Riverdale Investors Corp., Inc.

                              /s/ Edward E. Mattner
                              Edward E. Mattner

                         /s/ Carl C. Icahn
                         Carl C. Icahn

Agreed and Accepted

McNeil Partners, L.P.

     By: McNeil Investors, Inc.


     /s/ Robert A. McNeil
     Robert A. McNeil
     Chairman


     /s/ Carole J. McNeil
     Carole J. McNeil
     Co-Chairman