Following the reasonable explanation of the evolution of the SN 1987A's bol
ometric luminosity at the later phase by the accretion model, we suggest th
at the observed soft X-ray originates in the accretion of the central neutr
on star. Results of our model calculation are consistent with the observati
ons. We predict that the observed X-ray flux will increase only for a certa
in length of time, and will begin to decrease around day 4100.