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
Quarterly Report on Form 10-QSB for the quarterly period ended March 31, 2004 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:  May 20, 2004                   /s/ David W. Maurer
                                      ------------------------------------------
                                      David W. Maurer, Chief Executive Officer


Date:  May 20, 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-QSB or as a separate disclosure document.