  The 120,000 X-ray sources detected in the RASS II processing of the ROSAT
All-Sky Survey are correlated with the 14,315 IRAS galaxies selected from the
IRAS Point Source Catalogue: 372 IRAS galaxies show X-ray emission within a
distance of 100 arcsec from the infrared position. By inspecting the structure
of the X-ray emission in overlays on optical images we quantify the likelihood
that the X-rays originate from the IRAS galaxy. For 197 objects the soft X-ray
emission is very likely associated with the IRAS galaxy. Their soft X-ray
properties are determined and compared with their far-infrared emission. X-ray
contour plots overlaid on Palomar Digitized Sky Survey images are given for
each of the 372 potential identifications. All images and tables displayed here
are also available in electronic form.
