****************************************************** PR # 31126 Discovery of the ultra-luminous infrared galaxies (ULIRGs) has prov ided a clue to an evolutionaly connection between starburst and act ive galactic nuclei. Nearly all ULIRGs with flat infrared slope show optical spectra with high excitation condition similar to those of A GNs. Sanders et al. (1988) showed change of the IRAS color could be a possible trace of the evolution from starburst dominated phase to gas-dust enshrouded AGN stage. We selected 100 micron bright galaxie s with L(IR) 10**12Lo for two distinct classes: ``cold'' and ``warm' ' sample based on the IRAS color.Strong X-ray emission is a crucial evidence for presence of AGN.By comparison of X-ray nature between the two samples, a genesis of AGN in the powerful infrared galaxy ca n be tested. ******************************************************