MFS SERIES TRUST X
24F-2NT, 1997-07-30
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                           U.S. SECURITIES AND EXCHANGE COMMISSION
                                   Washington, D.C. 20549

                                         FORM 24F-2

                              Annual Notice of Securities Sold
                                   Pursuant to Rule 24f-2

                   Read instructions at end of Form before preparing Form.
                                   Please print or type.

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1.   Name and address of issuer:  MFS Series Trust X
                                  500 Boylston Street
                                  Boston, MA 02116

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2.   Name of each series or class of funds for which this notice is filed:

                  SERIES                              CLASS(ES) OF SHARES
                  ------                              -------------------
MFS/F&C Emerging  Markets Equity Fund                 Classes A, B, C & I 
MFS/F&C International Growth Fund                     Classes A, B, C & I 
MFS/F&C International Growth & Income Fund            Classes A, B, C & I


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3.   Investment Company Act File Number:     811-4492


     Securities Act File Number:     33-1657
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4.   Last day of fiscal year for which this notice is filed:     May 31, 1997

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5.   Check box if this  notice is being filed more than 180 days after the close
     of the issuer's fiscal year for purposes of reporting securities sold after
     the close of the fiscal year but before  termination  of the issuer's 24f-2
     declaration:

                                                              /     /
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6.   Date of termination of issuer's declaration under rule 24f-2(a)(1), if
     applicable (see Instruction A.6):

     Not Applicable
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7.   Number and amount of securities of the same class or series which had been
     registered under the Securities Act of 1933 other than pursuant to rule
     24f-2 in a prior fiscal year, but which remained unsold at the beginning of
     the fiscal year:     $243,957,368


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8.   Number and amount of securities registered during the fiscal year other
     than pursuant to rule 24f-2:     0

- --------------------------------------------------------------------------------


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9.   Number and aggregate sale price of securities sold during the fiscal year:

14,338,191 shares were sold for an aggregate sale price of $238,381,802.
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10.  Number and aggregate  sale price of securities  sold during the fiscal year
     in reliance upon registration pursuant to rule 24f-2:

9,597,162 shares were sold for an aggregate sale price of $157,324,242.
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11.  Number and aggregate sale price of securities issued during the fiscal year
     in  connection  with  dividend   reinvestment  plans,  if  applicable  (see
     Instruction B.7):

     As permitted by instruction B.7, DRIP shares are included in the securities
     reported in Item 9.
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12.  Calculation of registration fee:

     (i)  Aggregate sale price of securities sold            $157,324,242
          during the fiscal year in reliance on              ______________
          rule 24f-2 (from Item 10):

     (ii) Aggregate price of shares issued in                +(included in (i))
          connection with dividend reinvestment              ______________
          plans (from Item 11, if applicable):

     (iii)Aggregate price of shares redeemed or              -($157,324,242)
          repurchased during the fiscal year                 ______________
          (if applicable):

     (iv) Aggregate price of shares redeemed or              +0
          repurchased and previously applied as a            ______________
          reduction to filing fees pursuant to rule
          24e-2 (if applicable):

     (v)  Net aggregate price of securities sold and        $0
          issued during the fiscal year in                   ______________
          reliance  of rule 24f-2  [line (i),
          plus line (ii),  less line (iii),
          plus line (iv)] (if applicable):

     (vi) Multiplier prescribed by Section 6(b) of the       X1/33 of 1%
          Securities Act of 1933 or other applicable law     ______________
          or regulation (see Instruction C.6):

     (vii)Fee due [line (i) or line (v) multiplied by        $0
          line (vi)]:                                        ==============

Instruction:  Issuers should complete lines (ii), (iii), (iv), and (v) only if
              the form is being filed within 60 days after the close of the
              issuer's fiscal year.  See Instruction C.3.
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13.  Check box if fees are being remitted to the Commission's lockbox depository
     as described in section 3a of the Commission's  Rules of Informal and Other
     Procedures (17 CFR 202.3(a)).

                                                              /     /
     Date of mailing or wire transfer of filing fees to the Commission's lockbox
     depository:
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- --------------------------------------------------------------------------------
                                         SIGNATURES

This  report has been  signed  below by the  following  persons on behalf of the
issuer and in the capacities and on the dates indicated.

By:  (Signature and Title)* /s/ JAMES R. BORDEWICK, JR., ASSISTANT SECRETARY
                           ------------------------------------------------

              James R. Bordewick, Jr., Assistant Secretary
- --------------------------------------------------------------------------------

Date:  July 29, 1997
       -------------------------------

*Please print the name and title of the signing officer below the signature.
- --------------------------------------------------------------------------------

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July 28, 1997


MFS Series Trust X
500 Boylston Street
Boston, MA  02116

RE:     Rule 24f-2 Notice

Gentlemen:

I am a Senior Vice  President and  Associate  General  Counsel of  Massachusetts
Financial  Services  Company,  which serves as investment  adviser to MFS Series
Trust X (the "Trust") and the Assistant Secretary of the Trust. I am admitted to
practice law in The Commonwealth of Massachusetts. The Trust was created under a
written Declaration of Trust, as amended and restated January 19, 1995, executed
and delivered in Boston, Massachusetts, as amended (the "Declaration of Trust").
The beneficial interest thereunder is represented by transferable shares without
par value.  The Trustees have the powers set forth in the  Declaration of Trust,
subject to the terms, provisions and conditions therein provided.

I am of the opinion that the legal  requirements  have been complied with in the
creation of the Trust, and that said Declaration of Trust is legal and valid.

Under Article III, Section 3.4 and Article VI, Section 6.4 of the Declaration of
Trust,  the Trustees are empowered,  in their  discretion,  from time to time to
issue  shares of the Trust for such  amount and type of  consideration,  at such
time or times and on such terms as the Trustees may deem best. Under Article VI,
Section  6.1, it is provided  that the number of shares of  beneficial  interest
authorized to be issued under the Declaration of Trust is unlimited.

By vote adopted on January 18, 1995,  the  Trustees of the Trust  determined  to
sell to the public the authorized but unissued shares of beneficial  interest of
the Trust for cash at a price which will net the Trust  (before  taxes) not less
than the net asset value thereof, as defined in the Trust's By-Laws,  determined
next after the sale is made or at some later time after such sale.
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Pursuant to Rule 24f-2 under the  Investment  Company Act of 1940, the Trust has
registered  an  indefinite  number of shares of  beneficial  interest  under the
Securities Act of 1933.

The  Trust is  about  to file a notice  pursuant  to Rule  24f-2  on  behalf  of
MFS/Foreign  & Colonial  Emerging  Markets  Equity Fund,  MFS/Foreign & Colonial
International  Growth and Income Fund and  MFS/Foreign & Colonial  International
Growth Fund,  making definite the registration of 9,597,162 shares of beneficial
interest  of the Trust  (the  "Shares")  sold in  reliance  upon said Rule 24f-2
during the fiscal year ending May 31, 1997.

I have examined a  certificate  of the Treasurer of the Trust to the effect that
the Trust received the cash  consideration  for each of the Shares in accordance
with the terms of the January 18, 1995 vote of the Trustees described above.

I am of the opinion that all  necessary  Trust action  precedent to the issue of
all the  authorized  but unissued  shares of  beneficial  interest of the Trust,
including the Shares,  has been duly taken, and that all the Shares were legally
and validly issued, and are fully paid and  non-assessable,  except as described
below.  I express no opinion as to compliance  with the  Securities Act of 1933,
the Investment Company Act of 1940, or applicable state "Blue Sky" or securities
laws in connection with the sale of the Shares.

The Trust is an entity of the type commonly known as a "Massachusetts business
trust."  Under   Massachusetts   law,   shareholders   could,   under  certain
circumstances,  be held  personally  liable for the  obligations of the Trust.
However, the Declaration of Trust disclaims  shareholder liability for acts or
obligations of the Trust and requires that notice of such  disclaimer be given
in each agreement,  obligation,  or instrument entered into or executed by the
Trust or the Trustees.  The Declaration of Trust provides for  indemnification
out of the Trust  property  for all loss and expense of any  shareholder  held
personally  liable  for the  obligations  of the  Trust.  Thus,  the risk of a
shareholder  incurring  financial loss on account of shareholder  liability is
limited to circumstances in which the Trust itself would be unable to meet its
obligations.

I consent to your filing this opinion with the Securities and Exchange
Commission together with the Rule 24f-2 Notice referred to above.

Very truly yours,

JAMES R. BORDEWICK, JR.

James R. Bordewick, Jr.

<PAGE>

July 29, 1997



Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC  20549


Re:     Rule 24f-2 Notice for MFS Series Trust X
          (File Nos.:  811-4492, 33-1657)

Ladies and Gentlemen:

Enclosed on behalf of the Trust for filing  pursuant to Rule  24f-2(b)(1)  under
the Investment Company Act of 1940 are the following:

1.     One copy of the Trust's Rule 24f-2 Notice with respect to its fiscal year
       ended May 31, 1997.

2.     One copy of an opinion of counsel as required by Rule 24f-2(b)(1).

3.     No fee is payable under Rule 24f-2 in connection with this filing.

Please  contact  me  collect  at  617-954-5827  should  you have  any  questions
concerning this Notice.

Very truly yours,

MARK D. KAPLAN

Mark D. Kaplan
Assistant Counsel

Enclosures



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