<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
unaudited Balance Sheet of Telecommunications Income Fund X, L.P. as of June
30, 1996, and the unaudited Statement of Operation of Telecommunications Income
Fund X, L.P. for the three months ended June 30, 1996 and is qualified in its
entirety by reference to such financial statments.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             APR-01-1996
<PERIOD-END>                               JUN-30-1996
<CASH>                                               0
<SECURITIES>                                         0
<RECEIVABLES>                               22,575,875
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                       3,152,955
<DEPRECIATION>                                 352,727
<TOTAL-ASSETS>                              26,186,380
<CURRENT-LIABILITIES>                                0
<BONDS>                                      7,542,228
<COMMON>                                             0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                  17,820,543
<TOTAL-LIABILITY-AND-EQUITY>                26,186,380
<SALES>                                              0
<TOTAL-REVENUES>                               837,101
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               283,414
<LOSS-PROVISION>                               739,228
<INTEREST-EXPENSE>                             155,519
<INCOME-PRETAX>                               (341,060)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (341,060)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (341,060)
<EPS-PRIMARY>                                    (3.77)
<EPS-DILUTED>                                    (3.77)