<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
UNAUDITED BALANCE SHEETS OF TELECOMMUNICATIONS INCOME FUND X, L.P. AS OF
JUNE 30, 1997, AND THE UNAUDITED STATEMENTS OF INCOME FOR THE SIX MONTHS ENDED
JUNE 30, 1997, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               JUN-30-1997
<CASH>                                          25,358
<SECURITIES>                                   143,886
<RECEIVABLES>                               18,579,857
<ALLOWANCES>                                 (423,574)
<INVENTORY>                                    294,574
<CURRENT-ASSETS>                            18,620,101
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                              21,488,666
<CURRENT-LIABILITIES>                        5,669,512
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                  15,819,154
<TOTAL-LIABILITY-AND-EQUITY>                21,488,666
<SALES>                                              0
<TOTAL-REVENUES>                             1,465,608
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               473,121
<LOSS-PROVISION>                                49,980
<INTEREST-EXPENSE>                             148,867
<INCOME-PRETAX>                                793,640
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            793,640
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   793,640
<EPS-PRIMARY>                                     8.80
<EPS-DILUTED>                                     8.80