EXHIBIT 32.1

                      CERTIFICATION OF FINANCIAL STATEMENTS
                             CHIEF EXECUTIVE OFFICER


Pursuant to 18 U.S.C. 1350, the President and Chief Executive Officer of
Commercial Power Finance, Inc., General Partner of Telecommunications Income
Fund X, L.P. (the "Company"), hereby certify that this Form 10-QSB for the
quarter ended June 30, 2005, and the financial statements therein, fully comply
with the requirements of Sections 13(a) and 15(d) of the Securities Exchange Act
of 1934, and the information contained in the Form 10-QSB and the financial
statements therein fairly present, in all material respects, the financial
condition and results of operations of the Company for the period covered by the
report.


August 10, 2005                             /s/  Thomas J. Berthel
                                            ------------------------------------
                                                 Thomas J. Berthel
                                                 President and
                                                 Chief Executive Officer
                                                 Commercial Power Finance, Inc.
                                                 General Partner
                                                 Telecommunications Income
                                                 Fund X, L.P.