<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
unaudited financial statements of Telecommunications Income Fund X, L.P. as of
September 30, 2000, and is qualified in its entirety by reference to such
financial statements. The Partnership is in the liquidation phase and as such
has prepared the financial statements under liquidation basis accounting. See
unaudited financial statements for more information regarding liquidation basis
accounting.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                         623,017
<SECURITIES>                                 1,836,637
<RECEIVABLES>                                4,627,015
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                               7,192,172
<CURRENT-LIABILITIES>                          522,306
<BONDS>                                              0
                                0
                                          0
<COMMON>                                             0
<OTHER-SE>                                   6,669,866<F1>
<TOTAL-LIABILITY-AND-EQUITY>                         0
<SALES>                                              0
<TOTAL-REVENUES>                                     0
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                      0
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                         0
<EPS-BASIC>                                          0
<EPS-DILUTED>                                        0
<FN>
<F1>Net Assets
</FN>


</TABLE>



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