EXHIBIT 32

                                  CERTIFICATION
            PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
        (SUBSECTIONS (a) AND (b) OF SECTION 1350, CHAPTER 63 OF TITLE 18,
                               UNITED STATES CODE)

Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Subsections (a) and
(b) of Section 1350, Chapter 63 of Title 18, United States Code), each of the
undersigned officers of Income Growth Management, Inc., a California corporation
and the General Partner of Income Growth Partners, Ltd. X, a California limited
partnership, does hereby certify, to such officer's knowledge, that the Annual
Report on Form 10-KSB for the fiscal year ended December 31, 2003 of Income
Growth Partners, Ltd. X, a California limited partnership, fully complies with
the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of
1934 (15 U.S.C. 78m or 78o(d)) and that information contained in such report
fairly presents, in all material respects, the financial condition and results
of operations of. Income Growth Partners, Ltd. X, a California limited
partnership.

Date: March 29, 2004                 /s/ David W. Maurer
                                      ----------------------------------------
                                      David W. Maurer, Chief Executive Officer

Date: March 29, 2004                 /s/ Timothy C. Maurer
                                      ----------------------------------------
                                      Timothy C. Maurer, Chief Financial Officer

The foregoing certification is furnished solely pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002 (Subsections (a) and (b) of Section 1350, Chapter 63
of Title 18, United States Code) and is not being filed as part of the Form
10-KSB or as a separate disclosure document.