<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE AUDITED
FINANCIAL STATEMENTS OF TELECOMMUNICATIONS INCOME FUND X, L.P. AS OF DECEMBER
31, 1999, AND THE YEAR ENDED DECEMBER 31, 1999, AND IS QUALIFIED IN ITS ENTIRETY
BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>

                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               DEC-31-1999
<CASH>                                           4,147
<SECURITIES>                                 1,084,554
<RECEIVABLES>                               10,652,042
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                              11,828,955
<CURRENT-LIABILITIES>                        3,947,722
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   7,881,233<F1>
<TOTAL-LIABILITY-AND-EQUITY>                         0
<SALES>                                              0
<TOTAL-REVENUES>                             1,607,766
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               657,959
<LOSS-PROVISION>                               184,730
<INTEREST-EXPENSE>                             222,344
<INCOME-PRETAX>                                542,733
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            542,733
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   542,733
<EPS-BASIC>                                       6.08<F2>
<EPS-DILUTED>                                     6.08<F2>
<FN>
<F1>Net Assets
<F2>Net Income (Loss) per Partnership Unit
</FN>