I am looking for a good program to make .x files. I am willing to pay for a program, or get one that is free. The program has to be able to export to the newest version of directx's .x file. Can anyone help?

The easiest way is to make your model in a program like 3D Studio Max and export it as a .X file. There's a bunch of exporters available on the Internet for various modeling programs, try Googling for something like "your_modeling_program X file exporter".

Create your models using Blender (one of the few free modeling programs): http://www.blender3d.org/
Then convert them to x files using this plugin: http://xoomer.alice.it/glabro1/index.html

Moved to 'Visual Arts'

The DirectX forum is more for specific DirectX API questions - whilst the .X format might be closely related it is in fact more of a content-pipeline issue in this case. If you want to hire help for this then you might want to consider Help Wanted.

Cheers,
Jack