<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the audited
Balance Sheet as of December 31, 1996 and audited Statement of Income for the
year ended December 31, 1996 for Telecommunicatios Income Fund X, L.P., and is
qualified in its entirety for reference to such financial statements.
</LEGEND>
<CURRENCY> U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               DEC-31-1996
<EXCHANGE-RATE>                                      1
<CASH>                                         516,612
<SECURITIES>                                   129,945
<RECEIVABLES>                               20,323,138
<ALLOWANCES>                                 (323,398)
<INVENTORY>                                000,000,000
<CURRENT-ASSETS>                           000,000,000
<PP&E>                                         715,730
<DEPRECIATION>                               (100,931)
<TOTAL-ASSETS>                              21,261,096
<CURRENT-LIABILITIES>                      000,000,000
<BONDS>                                      3,994,272
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                  16,333,348
<TOTAL-LIABILITY-AND-EQUITY>                21,261,096
<SALES>                                      3,704,977
<TOTAL-REVENUES>                             3,704,977
<CGS>                                      000,000,000
<TOTAL-COSTS>                              000,000,000
<OTHER-EXPENSES>                             1,723,366
<LOSS-PROVISION>                             1,092,551
<INTEREST-EXPENSE>                             692,863
<INCOME-PRETAX>                                196,197
<INCOME-TAX>                               000,000,000
<INCOME-CONTINUING>                            196,197
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   196,197
<EPS-PRIMARY>                                     2.17<F1>
<EPS-DILUTED>                                     2.17
<FN>
<F1>Net income per partnership unit
</FN>