-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 TKMdXobRYnVyUAsgiZZMC7cNPnHPiIjtJtdgIKxJeIV6GG/pPeIxiiayuJGTXoXV
 ulcj7M3C7XReOc8wFhGHgA==

<SEC-DOCUMENT>0001209191-04-017165.txt : 20040323
<SEC-HEADER>0001209191-04-017165.hdr.sgml : 20040323
<ACCEPTANCE-DATETIME>20040323210724
ACCESSION NUMBER:		0001209191-04-017165
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	19910103
FILED AS OF DATE:		20040323

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MAURER TIMOTHY C
		CENTRAL INDEX KEY:			0001284358

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-18528
		FILM NUMBER:		04685998

	MAIL ADDRESS:	
		STREET 1:		11220 SORRENTO VALLEY RD
		STREET 2:		STE 220
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INCOME GROWTH PARTNERS LTD X
		CENTRAL INDEX KEY:			0000830051
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				330294177
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		11300 SORRENTO VALLEY RD STE 108
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121
		BUSINESS PHONE:		8584572750

	MAIL ADDRESS:	
		STREET 1:		11300 SORRENTO VALLEY ROAD
		STREET 2:		SUITE 108
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>bsd97568_bsd2tcm.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>1991-01-03</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000830051</issuerCik>
        <issuerName>INCOME GROWTH PARTNERS LTD X</issuerName>
        <issuerTradingSymbol>NONE</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001284358</rptOwnerCik>
            <rptOwnerName>MAURER TIMOTHY C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>11230 SORRENTO VALLEY ROAD</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 220</rptOwnerStreet2>
            <rptOwnerCity>SAN DIEGO</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>92121</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>CFO &amp; Secretary</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <ownerSignature>
        <signatureName>/s/ Timothy C. Maurer</signatureName>
        <signatureDate>2004-03-23</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----