CNL INCOME FUND X LTD
10-Q, EX-27, 2000-11-13
REAL ESTATE
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<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
This schedule contains summary financial  information extracted from the balance
sheet of CNL Income Fund X, Ltd. at  September  30, 2000,  and its  statement of
income  for the nine  months  then ended and is  qualified  in its  entirety  by
reference  to the Form 10-Q of CNL Income Fund X, Ltd. for the nine months ended
September 30, 2000.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JAN-01-2000
<PERIOD-END>                                   SEP-30-2000
<CASH>                                         646,311
<SECURITIES>                                   0
<RECEIVABLES>                                  135,180
<ALLOWANCES>                                   135,180
<INVENTORY>                                    0
<CURRENT-ASSETS>                               0<F1>
<PP&E>                                         17,709,450
<DEPRECIATION>                                 1,854,310
<TOTAL-ASSETS>                                 32,127,920
<CURRENT-LIABILITIES>                          0<F1>
<BONDS>                                        0
                          0
                                    0
<COMMON>                                       0
<OTHER-SE>                                     30,955,464
<TOTAL-LIABILITY-AND-EQUITY>                   32,127,920
<SALES>                                        0
<TOTAL-REVENUES>                               2,192,890
<CGS>                                          0
<TOTAL-COSTS>                                  600,178
<OTHER-EXPENSES>                               0
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             0
<INCOME-PRETAX>                                1,633,173
<INCOME-TAX>                                   0
<INCOME-CONTINUING>                            1,633,173
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   1,633,173
<EPS-BASIC>                                  0
<EPS-DILUTED>                                  0
<FN>
<F1>Due  to the  nature  of  its  industry,  CNL  Income  Fund  X,  Ltd.  has an
unclassified  balance  sheet;  therefore,  no values are shown above for current
assets and current liabilities.</FN>



</TABLE>


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