10-Q/A

                                FORM 10-Q/A 
                     AMENDMENT NUMBER 1 TO 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              September 30, 1995 
 
                                   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 November 8, 1995 was 18,826.50.  The number of the 
registrant's Class A Units outstanding as of November 8, 1995 was 8,090. 




                            AMENDMENT NUMBER 1
 

The undersigned hereby amends the following items, financial statements, 
exhibits or other portions of its Quarterly Report on Form 10-Q for the 
quarterly period ended September 30, 1995 as set forth in the pages 
attached hereto:

     Exhibit 27.3     Financial Data Schedule





                       INCOME GROWTH PARTNERS, LTD. X

                              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: June 25, 1996 
 
 
                       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



                             EXHIBIT INDEX 

                                                              
Exhibit No.                  Description                       Location
___________  ______________________________________________  _____________

   27.3      Financial Data Schedule                           Attached

EX-27

 

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Financial Statements filed with the Registrant's Form 10-Q for the quarterly
period ended September 30, 1995 and is qualified in its entirety by reference
to such Financial Statements.

       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               SEP-30-1995
<CASH>                                         829,738
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                             1,155,457
<PP&E>                                      28,338,751
<DEPRECIATION>                             (6,596,206)
<TOTAL-ASSETS>                              22,898,002
<CURRENT-LIABILITIES>                          899,545
<BONDS>                                     22,031,569
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                    (33,112)
<TOTAL-LIABILITY-AND-EQUITY>                22,898,002
<SALES>                                              0
<TOTAL-REVENUES>                             3,046,056
<CGS>                                                0
<TOTAL-COSTS>                                1,574,919
<OTHER-EXPENSES>                               833,077
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                           1,166,120
<INCOME-PRETAX>                              (528,060)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                              2,471,987
<CHANGES>                                            0
<NET-INCOME>                                 1,943,927
<EPS-PRIMARY>                                    83.63
<EPS-DILUTED>                                        0