July 31, 2000


                  QUARTERLY REPORT TO THE LIMITED PARTNERS
                        OF DSI REALTY INCOME FUND X


DEAR LIMITED PARTNERS:

We are pleased to enclose the Partnership's unaudited financial statements
for  the  period  ended  June 30, 2000. The  following  is  Management's
discussion  and  analysis of the  Partnership's  financial condition and
results  of  its  operations.

For the three month periods ended June 30, 2000, and 1999, total revenues
increased 4.1% from $729,606 to $759,841 and total expenses increased 6.0%
from $405,922 to $430,244.  As a result, net income increased 1.8% from
$323,684 to $329,597 for the three-month period ended June 30, 2000, as
compared to the same period in 1999.  The increase in revenues can be
attributed to an increase in rental income due to higher unit rental rates.
Occupancy levels for the Partnership's five mini-storage facilities averaged
85.4% for the three-month period ended June 30, 2000, as compared to 84.7%
for the same period in 1999.  The Partnership is continuing its advertising
campaign to attract and keep new tenants in its various mini-storage facilities.
Operating expenses increased approximately $17,000 (4.8%) primarily as a
result of increases in yellow pages advertising and maintenance and repair
expenses, partially offset by a decrease in salaries and wages expnese.
General and administrative expenses increased approximately $7,300 (13.7%)
primarily as a result of higher Maryland state taxes.

For the  six month  periods ended  June 30, 2000, and 1999, total  revenues
increased 7.4% from $1,404,158 to $1,508,452 and total expenses increased
5.0% from $820,306 to $861,194.  As a result, net income increased 10.9%
from $583,852 for the six-month period ended June 30, 1999, to $647,258
for the same period in 2000.  The increase in revenues can be attributed  to
an increase in rental revenue due to higher unit rental rates.  Operating
expenses increased approximately $31,100 (4.5%) from $699,341 to $730,435.
The increase is primarily due to higher advertising costs, maintenance and
repair, property management fees and security alarm services, partially offset
by decreases in real estate tax, salaries and wages and power and sweeping
expenses.  Property management fees, which are based on rental revenue,
increased as a result of the increase in rental revenue.  Power and sweeping
expenses decreased as the substantial snow removal costs in the prior year
associated with the blizzard, which hit the Detroit, Michigan area, did not
materialize in the current year.  General and administrative expenses in-
creased approximately $9,800 (8.1%) primarily as a result of increases in
Maryland state tax payments and equipment and computer lease expenses.

The General Partners will  continue their  policy of funding  improvements
and  maintenance  of  Partnership  properties  with  cash  generated  from
operations.  The  Partnership's  financial resources appear to be adequate
to  meet  its  needs.

We are not  enclosing a  copy of the  Partnership  Form 10-Q as  filed  with
the  Securities  and  Exchange  Commission, since  all the  information  set
forth  therein is  contained  either in this  letter or  in  the  attached
financial  statements.  However, if  you  wish to  receive a  copy of  said
report, please  send  a  written  request to  DSI  Realty  Income  Fund  X,
P.O. Box  357, Long  Beach,  California  90801.

                              Very truly yours,

                              DSI Realty Income Fund X
                              By: DSI Properties, Inc., as
                              General Partner



                              By___\s\ Robert J. Conway_______
                              ROBERT J. CONWAY, President