October 29, 1999


                    QUARTERLY REPORT TO THE LIMITED PARTNERS
                           OF DSI REALTY INCOME FUND X


DEAR LIMITED PARTNERS:

We are pleased to enclose the Partnership's unaudited financial
statements for the period ended September 30, 1999. The following is
Management's discussion and analysis of the Partnership's financial
condition and results of its operations.

For the three month periods ended September 30, 1999, and 1998, total
revenues increased 8.4% from $702,869 to $761,654 and total expenses
increased 7.4% from $403,585 to $433,539.  As a result, net income
increased 9.6% from $299,284 to $328,115 for the three-month period
ended September 30, 1999, as compared to the same period in 1998.  The
increase in revenues can be attributed to an increase in rental income
due to higher occupancy and unit rental rates.  Occupancy levels for the
Partnership's five mini-storage facilities averaged 87.9% for the three-
month period ended September 30, 1999, as compared to 86.7% for the same
period in 1998.  The Partnership is continuing its advertising campaign
to attract and keep new tenants in its various mini-storage facilities.
Operating expenses increased approximately $25,400 (7.1%) primarily as
a result of increases in maintenance and repair, property management fees
and salary and wage expenses.  Property management fees, which are based
on rental revenue, increased as a result of the increase in rental revenue.
General and administrative expenses increased approximately $4,600 (10.0%)
as a result of relatively insignificant fluctuations in various expense
accounts.

For the nine-month periods ended September 30, 1999, and 1998, total
revenues increased 7.3% from $2,018,200 to $2,165,812 and total expenses
increased 3.1% from $1,215,616 to $1,253,845.  As a result, net income
increased 13.6% from $802,584 for the nine-month period ended September 30,
1998, to $911,967 for the same period in 1999.  The increase in revenues
can be attributed to an increase in rental revenue due to higher occupancy
and unit rental rates.  Operating expenses increased approximately $47,900
(4.6%) from $1,034,734 to $1,082,599.  The increase is primarily due to
higher advertising costs, power sweeping, real estate tax, salaries and
wage expenses and property management fees, partially offset by a decrease
in repairs and maintenance expenses.  Property management fees, which are
based on rental revenue, increased as a result of the increase in rental
revenue.  Power sweeping expenses increased as a result of the substantial
snow removal costs associated with the blizzard, which hit the Detroit,
Michigan, area during the first quarter of 1999.  General and administrative
expenses decreased approximately $9,600 (5.3%) primarily as a result of
decreases in legal and professional expenses and Michigan and Maryland state
tax payments, partially offset by an increase in equipment and computer
lease expenses.

The General Partners will continue their policy of funding improvements and
maintenance of Partnership properties with cash generated from operations.
The Partnership's financial resources appear to be adequate to meet its needs.

The Year 2000 issue refers to the inability of certain computer systems to
recognize a date using "00" as the Year 2000.  The Partnership has implemented
a Year 2000 program, which has three phases:  (1) identification;
(2) remediation; and (3) testing and verification.  The Partnership, as well
as the property management company and the Partnership's warehouse facilities
have completed those phases.  Computer programs have been upgraded and tested
to function properly with respect to the dates in the Year 2000 and thereafter.
Year 2000 compliance costs are nominal and have been expensed in the regular
course of business.  The Partnership provides no assurance that third-party
suppliers and customers will be compliant.  Nevertheless, the Partnership does
not believe that the Year 2000 issue will have a material adverse effect on its
financial condition or results of operations.

We are not enclosing a copy of the Partnership Form 10-Q as filed with
the Securities and Exchange Commission, since all the information set
forth therein is contained either in this letter or in the attached
financial statements. However, if you wish to receive a copy of said
report, please send a written request to DSI Realty Income Fund X,
P.O. Box 357, Long Beach, California 90801.

                              Very truly yours,

                              DSI Realty Income Fund X
                              By: DSI Properties, Inc., as
                              General Partner



                              By___\s\ Robert J. Conway_______
                              ROBERT J. CONWAY, President