We report on ROSAT and ASCA observations of the LINER NGC 1052, which is th
e first one where broad optical Lines in polarized light have been observed
. The 2-10 keV spectrum is very flat, with a Gamma(observed) similar or equ
al to 0.1. A model where a nuclear source is - partly or totally obscured b
y a screen of matter with column density similar to 10(23) cm(-2) is the mo
st convincing explanation for the observed flatness. This agrees with the h
ypothesis that the LINERs are a population of low-luminosity AGN, to which
the Seyfert unification scenario applies. The intrinsic spectral index is s
till rather flat (Gamma(instrinsic) similar or equal to 1.0-1.4), as observ
ed in a few type 2 Seyferts so far or predicted if the accretion occurs in
an advection-dominated flow.