PRESS RELEASE - PRESS RELEASE - PRESS RELEASE - PRESS RELEASE

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MILLENIUM MANAGEMENT, LLC
155 N. Lake Avenue, Suite 1000
Pasadena, CA  91101

CONTACT: Stacey McClain, (626) 585-5920


FOR IMMEDIATE RELEASE


     PASADENA,  CALIFORNIA,  May 19,  2003 -  Millenium  Management,  LLC  today
announced that it has extended the  expiration  date of its  outstanding  tender
offer for limited  partnership  interests in Income  Growth  Partners,  Ltd. X -
Original  Units.  The expiration  date for the tender offer has been extended to
5:00 p.m.,  Los Angeles time, on Monday,  May 26, 2003. The offer was previously
scheduled to expire at 5:00 p.m.,  Los Angeles  time,  on Monday,  May 19, 2002.
Everest  reported that  approximately  395 units have been  deposited to date in
response to the offer.