  We report the discovery of a high redshift, narrow emission-line galaxy
identified in the optical follow-up of deep ROSAT fields. The object has a
redshift of z=2.35 and its narrow emission lines together with its high optical
and X-ray luminosity imply that this is a rare example of a type 2 QSO. The
intrinsic X-ray absorption is either very low or we are observing scattered
flux which does not come directly from the nucleus. The X-ray spectrum of this
object is harder than that of normal QSOs, and it is possible that a hitherto
unidentified population of similar objects at fainter X-ray fluxes could
account for the missing hard component of the X-ray background.
