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. 12)*

                 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. 12 TO SCHEDULE 14D-1

     This Amendment No. 12 to Schedule 14D-1 amends and restates
Amendment No. 11 to 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
September 15, 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 10.  Additional Information

     Item 10(f) is hereby amended to add the following:
     
          (f)  The information set forth in Exhibit 26 attached
hereto is incorporated herein by reference.

Item 11.  Materials to be Filed as Exhibits.

     The following document is filed as an exhibit to this Schedule
14D-1:

     (a)

     Exhibit 26     Press release dated September 15, 1995



                           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 15, 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. 12 to
         McNeil Real Estate Fund X, Ltd. Schedule 14D-1]

                          EXHIBIT INDEX

                                                      Page Number
                                                      -----------
Exhibit 26     Press Release dated September 15,
               1995

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
15, 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 28, 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 14, 1995, approximately 23 Units
of MPIF, 0 Units of MREF V, 425 Units of MREF IX, 448 Units
of MREF X, 520.33 Units of MREF XI, 437 Units of MREF XIV,
555 Units of MREF XV, 217.8 Units of MREF XX, 9,085 Units of
MREF XXIV and 222,832 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.