April 30, 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 March 31, 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 March 31, 1999 and 1998, total revenues
increased 1.8% from $662,350 to $674,552 and total expenses increased 5.0%
from $394,689 to $414,384.  As a result, net income decreased 2.8% from
$267,661 to $260,168 for the three month period ended March 31, 1999, as
compared to the same period in 1998.  The increase in revenue can be
attributed to an increase in rental revenue primarily as a result of higher
occupancy rates.  Occupancy levels for the Partnership's five mini-storage
facilities averaged 83.5% for the three month period ended March 31, 1999,
as compared to 78.6% for the same period in 1998.  The Partnership is
continuing its marketing efforts to attract and keep new tenants in its
various mini-storage facilities.  Operating expenses increased approximately
$21,700 (6.7%) primarily as a result of higher real estate tax, workers
compensation insurance and power and sweeping expenses, partially offset by
lower maintenance and repair expenses.  Power and sweeping expenses increased
as a result of the extraordinary 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 $2,000
(2.8%) primarily as a result of relatively insignificant fluctuations in
various expense accounts.

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