April 30, 1996


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 March 31, 1996. 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 March 31, 1996 and 1995, total 
revenues increased 10.6% from $582,563 to $644,175 and total expenses 
increased 5.9% from $387,025 to $410,016.  As a result, net income 
increased from $195,538 to $234,159 for the three month period ended 
March 31, 1996, as compared to the same period in 1995. The increase 
in revenue can be attributed to an increase in rental revenue as a result
to higher occupancy and unit rental rates, partially offset by a decrease
in sale of abandoned goods and U-Haul commissions.  Occupancy levels for 
the Partnership's five mini-storage facilities averaged 84.2% for the three 
month period ended March 31, 1996, as compared to 82.7% for the same period 
in 1995.  The Partnership is continuing its marketing efforts to attract and 
keep new tenants in its various mini-storage facilities.  Operating expenses 
increased approximately $15,500 (4.7%) from $327,049 for the three month 
period ended March 31, 1995, to $342,540 for the same period in 1996. This 
increase can be  attributed to  higher  repairs and  maintenance  expense, 
property management fees and security services, partially offset by lower
yellow page advertising costs.  Property management fees, which are based 
on revenue, increased  as  a  result  of the  increase in  rental revenue. 
Security services increased  as a  result of  additional  guard  services
provided at the  construction  site of the  new  manager's  residence  at
Troy, Michigan.  General and  administrative  expenses  increased  $7,500 
(12.5%) primarily as a result of computer upgrade and consulting expenses
and other taxes, which consists of Maryland Non-Resident Withholding Taxes 
which  were  paid  by  the  Partnership.

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

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