July 31, 1997


                  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, 1997. 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, 1997, and 1996, total revenues
decreased 3% from $674,264 to $654,152 and total expenses increased 10.1%
from $388,926 to $428,270.  As a  result, net income decreased 20.8% from
$285,338 to $225,882 for the three month  period ended  June 30, 1997, as
compared to the same period in 1996.  The  decrease  in  revenue  can  be
attributed to a decrease in rental income due to lower occupancy and unit
rental rates.  Occupancy levels for the  Partnership's  five  mini-storage
facilities averaged 84.7% for the three month period ended June 30, 1997,
as compared to  88.5% for the same  period in 1996.  The  Partnership  is
continuing its advertising campaign to attract and keep new tenants in its
various mini-storage facilities.  Operating expenses increased approximately
$30,400 (9%) from  $338,399 for the  three month period ended June 30, 1996,
to $368,755 for the same  period in 1997.  The  increase can be  attributed
primarily to  higher maintenance and  repairs, real estate tax and fire and
liability insurance expenses.  General and administrative expenses increased
approximately $9,000 (17.8%) primarily as a  result of Michigan State Taxes,
which  were  levied  for the  first  time.

For the  six month  periods ended  June 30, 1997, and 1996, total  revenues
decreased 0.6% from $1,318,439 to $1,310,707 and  total expenses  increased
3.3% from  $798,942 to $825,676.  As a  result, net  income  decreased 6.6%
from $519,497 for the six month period ended June 30, 1996, to $485,031 for
the  same period in  1997.  The  decrease in revenue can be attributed to a
decrease in U-Haul commissions.  Operating expenses increased approximately
$21,300 (3.1%) from  $680,939 to $702,209.  Increases in fire and liability
insurance, maintenance  and repair, real  estate tax, salaries and wage and
office expenses were partially offset by  decreases in, power  sweeping and
guard  service  expenses.  General  and  administrative expenses  increased
approximately  $5,500 (4.6%) for  the  same  reason as  discussed  above.

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