Spatially-resolved spectroscopy of the elliptical galaxy M 87 with the MECS
instrument on board BeppoSAX demonstrates that the hard X-ray power-law ta
il, originally discovered by ASCA (Matsumoto et al. 1996; Alien et al. 1999
), originates in the innermost 2'. Our results are consistent with it being
produced in an Accretion Dominated Flow, although a substantial jet contri
bution cannot be ruled out. An origin from a Seyfert-like nucleus is disfav
ored by our data. As a by-product of this result, we present an analysis of
the thermal emission coming from the center of the Virgo cluster, which ex
hibits a strong positive radial temperature gradient, along with a radial d
ecrease of the iron abundance.