SOUTHWEST OIL & GAS INCOME FUND X-C LP
4, 1999-02-10
CRUDE PETROLEUM & NATURAL GAS
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                 U. S. Securities and Exchange Commission
                         Washington, D. C. 20549


                                  FORM 4


               STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed  pursuant to Section 16(a) of the Securities Exchange  Act  of  1934,
Section  17(a) of the Public Utility Holding Company Act of 1935 or Section
30(f) of the Investment Company Act of 1940.

1.   Name and Address of Reporting Person
          Person, J Steven
          407 N. Big Spring Street
          Midland, TX  79701

2.   Issuer Name and Ticker or Trading Symbol
          Southwest Oil & Gas Income Fund X-C, L.P.

3.   IRS or Social Security Number of Reporting Person
          ###-##-####

4.   Statement for Month/Year
          January 1999

5.   If Amendment, Date of Original
          N/A

6.   Relationship of Reporting Person to Issuer
                Southwest  Royalties, Inc. as Managing General Partner,  of
          which reporting person is Vice-President of Marketing.

                                 TABLE I

1.   Title of Security
          Limited partnership interest

                                                Units
 Date     Code    Units   Acquired    Price     Owned   Ownership    Nature
 ----     ----    -----   --------    -----     -----   ---------    ------
01-05-99    P      4.00       A      $109.43     54.00      I           *
01-05-99    P      4.00       A      $109.43     58.00      I           *


*    Southwest  Royalties,  Inc.  as Managing  General  Partner,  of  which
     reporting person is Vice-President of Marketing.


Date: February 9, 1999                    /s/ J Steven Person
                                          ---------------------------------
- -
                                         J  Steven  Person,  Vice-President
                                         of    Marketing    of    Southwest
                                         Royalties,   Inc.   the   Managing
                                         General Partner


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