April 30, 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 March 31, 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 March 31, 1997 and 1996, total revenues
increased 1.9% from $644,175 to $656,555 and total expenses decreased 3.1%
from  $410,016 to $397,406.  As a result, net income increased 10.7% from
$234,159 to $259,149 for the three month period ended March 31, 1997,
as compared to the same period in 1996.  The increase in revenue can be
attributed to an increase in rental revenue as a result of higher unit
rental rates.  Occupancy  levels  for  the Partnership's five mini-storage
facilities averaged 83.1% for the three month period ended March 31, 1997,
as compared to 84.2% for the same period in 1996.  The Partnership is
continuing its marketing efforts to attract and keep new tenants in its
various mini-storage facilities.  Operating expenses decreased approximately
$9,100 (2.7%) primarily as a result of lower security services and facility
maintenance expenses, partially offset by higher salaries and wages.  Security
services expense decreased as a result of the discontinuation of additional
guard services provided during the construction of the new manager's
residence at the Troy, Michigan facility.  General and administrative
expenses decreased approximately $3,500 (5.2%) primarily as a result of
the timing of payment of estimated 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