EXHIBIT 16.1


[NATION SMITH HERMES DIAMOND LETTERHEAD]



December 27, 2002



Mr. David Maurer, President
Income Growth Partners X
11300 Sorrento Valley Road
San Diego, CA 92121


Dear Mr. Maurer:

We have read the statements made by Income Growth Partners, Ltd. X, which we
understand were filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of the Company's Form 8-K report dated December 13, 2002. We agree with the
statements concerning our Firm in such Form 8-K.


Nation Smith Hermes Diamond


/s/ Nation Smith Hermes Diamond



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