****************************************************** PR # 42125 The current paradigm for active galactic nuclei consists of an accreting supermassive black hole surrounded by an optically thick structure which obscures the nucleus from direct view along some lines-of-sight. There is much scientific merit in determining the depth of obscuring material along the line-of-sight in a large sample of objects, and this can be done in both the infrared and X-ray regimes. The ability to combine results from the two methods is clearly desirable. Currently, a universal gas-to-dust ratio is assumed, but the uncertainty in the relationship between the gas and dust columns is unknown. In NGC 3281, there is evidence that the ratio may be significantly different from the assumed value, and we request ASCA observations to test this hypothesis. ******************************************************