July 31, 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 June 30, 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 June 30, 1996 and 1995, total 
revenues increased 7.1% from $629,860 to $674,264 and total expenses 
decreased 5.1% from $409,734 to $388,926.  As a result, net income 
increased 29.6% from $220,126 to $285,338 for the three month period 
ended June 30, 1996, as compared to the same period in 1995. The increase 
in revenue can be attributed to an increase in rental income due to a 
higher occupancy and rental rates and higher U-Haul commissions. Occupancy 
levels for the Partnership's five mini-storage facilities averaged 88.5% 
for the three month period ended June 30, 1996, as compared to 87.9% for 
the same period in 1995.  The Partnership is continuing its advertising
campaign to attract and keep new tenants in its various mini-storage 
facilities. Operating expenses decreased approximately $15,700 (4.4%) from 
$354,050 for the three month period ended June 30, 1995, to $338,399 for 
the same period in 1996. The decrease can be  attributed to lower maintenance
and repairs and office expenses partially offset by higher property management
fees. Property management fees, which are based on revenue, increased as a 
result of the increase in  rental revenue. General and administrative expenses
decreased approximately $5,200 (9.3%) primarily as a result of other taxes, 
which consists of Maryland Non-Resident Withholding Taxes which  were  paid  
by  the  Partnership.

For the six month periods ended June 30, 1996, and 1995, total revenues 
increased 8.7% from $1,212,423 to $1,318,439 and total expenses increased
0.3% from $796,759 to $798,942.  As a result, net income increased 25%
from $415,664 for the six month period ended June 30, 1995, to $519,497 
for the same period in 1996.  The increase in revenue can be attributed to
an increase in rental income due to higher occupancy and unit rental rates.
Operating expenses decreased slightly form $681,099 to $680,939.  Decreases
in legal and professional and office expenses were offset by increases in
property management fees, power sweeping and guard service expenses.  
Property management fees, which are based on rental income, increased as 
a result of the increase in rental revenue.  General and Administrative
expenses increased approximately $2,300 (2%) as a result of relatively 
insignificant fluctuations in various expense accounts.

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. 

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