****************************************************** PR # 43031 The ROSAT All Sky Survey revealed a number of IRAS galaxies with high X-ray luminosities. Generally they have very steep soft X-ray spectra and are classified optically, varyingly, as active or non-active galaxies. It is proposed to study two of these galaxies with ASCA in order to determine the relative importance of Starburst and AGN processes in producing the high emission levels. An AGN component may show up at harder X-rays, while the contribution of thermal emission associated with Star ******************************************************