I've read some books , most of them , in section about rigging , said that u need to use some controls to animate your character more easily , but if i want to make a character model and export it to .X file , do i have to create those controls or just use the bones info (stored in .X file) to control the charater's animation ?

You should only need the bones, the controls are an aid for the animator, once all animations are done you should not export the controls as they serve no purpose inside the game, besides, since they are usually linked to the animation package constraint and/or scripting system, there is no guarantee that they would provide you with the same functionality inside the game.

to take it further, controls and constriants may be totally incompatible with your game / game exporter. I use a baking script to make a control and constraint system into bone keyframes.