There are few that will actually import .x - .x isn't really a good format to play with and save your model projects to, if you need the model for a game, then export it to .x as a second file.
When you're 3D modelling, your project should be saved in the program's native file format - it will keep all of your data, if you keep saving to .x you'll find all of your polygons will be converted to triangles (game engines tend to only work with 3 point polygons, when you're 3D modelling it's usually best to use quads, some will let you have polygons with more than 4 points)
If you're transfering between 3D programs, say if you're modelling in AC3D but want to UV Map in Lithunwrap, then I wouldn't recommend using .x (or .3ds) but .obj or .dxf - they will keep your model intact as much as they can to what it'd be in your main 3D app. as those 2 files formats aren't designed for game engines but for using between different 3D programs.
Perhaps think of the project file as your source and your .x as your final build.
"Experience never provides its judgments with true or strict universality; but only (through induction) with assumed and comparative universality." - Immanuel Kant