8-K

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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549


                                    FORM 8-K

                                 CURRENT REPORT

                          PURSUANT SECTION 13 OR 15(d)
                     OF THE SECURITIES EXCHANGE ACT OF 1934


                                September 6, 2000
                Date of Report (Date of earliest event reported)

                         Income Growth Partners, Ltd. X
             (Exact name of registrant as specified in its charter.)


                                                             
         California                        0-18528                     33-0294177
(State or other jurisdiction       (Commission File Number)         (I.R.S. Employer
      of Incorporation)                                            Identification No.)



           11300 Sorrento Valley Road, Suite 108, San Diego, CA 92121
               (Address of Principal Executive Offices) (Zip Code)


                                 (858) 457-2750
              (Registrant's Telephone number, including area code)


                                       N/A
          (Former name or former address, if changed since last report)



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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

(a) (1) (i) The Registrant was advised by the accounting firm of
PricewaterhouseCoopers LLP on September 6, 2000 that it had resigned as of that
date as the principal accountant to audit the Registrant's financial statements.

              (ii) There have been no adverse opinions, disclaimers of opinion
or qualifications or modifications as to uncertainty, audit scope or accounting
principles regarding the reports of PricewaterhouseCoopers LLP on the
Registrant's financial statements within the two most recent fiscal years or any
subsequent interim period.

              (iv) There were no disagreement(s) with PricewaterhouseCoopers LLP
on any matter of accounting principles or practice, financial statement
disclosure or auditing scope or procedure within the two most recent fiscal
years and any subsequent interim period preceding its resignation, which
disagreement(s), if not resolved to the satisfaction of PricewaterhouseCoopers
LLP, would have caused it to make reference to the subject matter of the
disagreement in connection with its report.

              (v) No "reportable events" (as defined in Item 304 (a) (1) (v) of
Regulation S-K) occurred during the Registrant's two most recent fiscal years
and any subsequent interim period preceding PricewaterhouseCoopers LLP's
resignation.



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ITEM 7. EXHIBITS

Exhibit 7.16

Letter dated September 6, 2000, from PricewaterhouseCoopers LLP to the
Registrant concerning the disclosures made in this Report on Form 8-K.

SIGNATURES

       Pursuant to the requirements of the Securities and Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                        Income Growth Partners, Ltd. X
                                        a California limited partnership

                                        By: Its General Partner
                                            Income Growth Management, Inc.
                                            a California corporation



DATE: September 6, 2000                 By:    /s/ DAVID W. MAURER
                                           -------------------------------------
                                           David W. Maurer, President



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EX-7.16

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                                                                    EXHIBIT 7.16

[PRICEWATERHOUSECOOPERS LETTERHEAD]




September 6, 2000


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the statements made by Income Growth Partners X, L.P. (copy
attached), which we understand will be filed with the Commission, pursuant to
Item 4 of Form 8-K, as part of the Company's Form 8-K report dated September 6,
2000. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PRICEWATERHOUSECOOPERS LLP