<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
JUNE 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>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               JUN-30-2000
<CASH>                                         789,721
<SECURITIES>                                 1,851,925
<RECEIVABLES>                                4,817,488
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                               7,510,402
<CURRENT-LIABILITIES>                        1,045,896
<BONDS>                                              0
                                0
                                          0
<COMMON>                                             0
<OTHER-SE>                                   6,464,506<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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