SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549
                                 --------------

                                   SCHEDULE TO
                                (Amendment No. 4)

            TENDER OFFER STATEMENT UNDER SECTION 14(d)(1) OR 13(e)(1)
                     OF THE SECURITIES EXCHANGE ACT OF 1934

                         Income Growth Partners, Ltd. X
- --------------------------------------------------------------------------------
                       (Name of Subject Company [Issuer])

                       Millenium Management, LLC (offeror)
                    Everest Properties II, LLC (other person)
- --------------------------------------------------------------------------------
                                (Filing Persons)

                 Original Units of Limited Partnership Interest
- --------------------------------------------------------------------------------
                         (Title of Class of Securities)

                                      None
- --------------------------------------------------------------------------------
                      (CUSIP Number of Class of Securities)

                              Christopher K. Davis
                           Everest Properties II, LLC
                          155 N. Lake Ave., Suite 1000
                               Pasadena, CA 91101
                            Telephone (626) 585-5920
- --------------------------------------------------------------------------------
                  (Name, Address and Telephone Number of Person
  Authorized to Receive Notices and Communications on Behalf of Filing Persons)

                            CALCULATION OF FILING FEE
- --------------------------------------------------------------------------------
     Transaction Valuation: $3,678,150(1)     Amount of Filing Fee: $735.63(2)
- --------------------------------------------------------------------------------
 (1) Calculated as the product of the number of Original Units on which the
 Offer is made and the gross cash price per Original Unit. (2) The fee has
 already been paid.
[ ]  Check box if any part of the fee is offset as provided by Rule 0-11(a)(2)
     and identify the filing with which the offsetting fee was previously paid.
     Identify the previous filing by registration statement number, or the Form
     or Schedule and the date of its filing.

     Amount previously paid:  Not Applicable      Filing party:  Not Applicable
     Form or registration no.:  Not Applicable    Date filed:  Not Applicable

[ ]  Check box if the filing relates solely to preliminary communications made
     before the commencement of a tender offer. Check the appropriate boxes
     below to designate any transactions to which the statement relates:
     [X] third-party tender offer subject to Rule 14d-1.
     [ ] issuer tender offer subject to Rule 13e-4.
     [ ] going-private transaction subject to Rule 13e-3.
     [ ] amendment to Schedule 13D under Rule 13d-2.
     Check the following box if the filing is a final amendment reporting the
results of the tender offer: [ ]








     This Amendment No. 4 amends and  supplements  the Tender Offer Statement on
Schedule TO (the "Schedule TO") filed by Millenium Management,  LLC ("Millenium"
or the "Purchaser"),  a California limited liability company,  to purchase up to
1,880  original units  ("Original  Units") of limited  partnership  interests in
Income Growth Partners, Ltd. X (the "Partnership"), as set forth in the Schedule
TO.  Capitalized  terms used but not defined herein have the meaning ascribed to
them in the Offer to  Purchase  filed as Exhibit  12.1 to the  Schedule  TO (the
"Offer to Purchase").

ITEM 4.    TERMS OF THE TRANSACTION.

     Item 4 is hereby supplemented as follows:

     The Offer is extended to and will expire at 5:00 p.m., Los Angeles time, on
Monday, May 26, 2003, unless the offer is extended further.


ITEM 12.   EXHIBITS.

     The response to Item 12 is hereby amended and supplemented as follows:

     12.6 Press Release dated May 19, 2003.


                                    SIGNATURE

          After  due  inquiry  and to the best of my  knowledge  and  belief,  I
     certify that the information set forth in this statement is true,  complete
     and correct.

Dated:  May 20, 2003
                                  MILLENIUM MANAGEMENT, LLC
                                  By: EVEREST PROPERTIES II, LLC,
                                      Manager

                                      By:  /S/ DAVID I. LESSER
                                      ------------------------
                                      David I. Lesser
                                      Executive Vice President

                                  EVEREST PROPERTIES II, LLC

                                  By: /S/ DAVID I. LESSER
                                  ------------------------
                                  David I. Lesser
                                  Executive Vice President