Hello Gunbarrelguru
I do not know any software that converts .X file to .Wings file at once, though you can convert .X files to .3DS files and then import it directly into Wings 3D.
How to make that thing:
You can use Milkshape which can import your .X files directly. Perhaps after you import your .x files into Milkshape you should need to inform the Milkshape where are the textures of your .x files.
After that, now you can export them to .3DS file format using Milkshape (File --> Export---> Autodesk 3DS...).
So far so good, we are almost there.
Now open your Wings 3D program go to Files -> Import ---> 3D Studio and import your newly just converted .3DS file.So that's it!
It is a time consuming task but not so hard to do.
I hope this may help you in some way.
Good luck!
Northern