EXHIBIT 32

                                 CERTIFICATION
           PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
       (SUBSECTIONS (a) AND (b) OF SECTION 1350, CHAPTER 63 OF TITLE 18,
                              UNITED STATES CODE)


Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Subsections (a) and
(b) of Section 1350, Chapter 63 of Title 18, United States Code), each of the
undersigned officers of Income Growth Management, Inc., a California corporation
and the General Partner of Income Growth Partners, Ltd. X, a California limited
partnership, does hereby certify, to such officer's knowledge, that the
Quarterly Report on Form 10-QSB for the quarterly period ended September 30,
2004 of Income Growth Partners, Ltd. X, a California limited partnership, fully
complies with the requirements of Section 13(a) or 15(d) of the Securities
Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)) and that information contained in
such report fairly presents, in all material respects, the financial condition
and results of operations of Income Growth Partners, Ltd. X, a California
limited partnership.


Date:  November  12, 2004            /s/ David W. Maurer
                                     ------------------------------------------
                                     David W. Maurer, Chief Executive Officer


Date:  November  12, 2004            /s/ Timothy C. Maurer
                                     ------------------------------------------
                                     Timothy C. Maurer, Chief Financial Officer


The foregoing certification is furnished solely pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002 (Subsections (a) and (b) of Section 1350, Chapter 63
of Title 18, United States Code) and is not being filed as part of the Form
10-QSB or as a separate disclosure document.