  We report on the analysis of a deep (100 ks) observation of the starburst
galaxy M82 with the EPIC and RGS instruments on board the X-ray telescope
XMM-Newton. The broad-band (0.5-10 keV) emission is due to at least three
spectral components: i) continuum emission from point sources; ii) thermal
plasma emission from hot gas; iii) charge exchange emission from neutral metals
(Mg and Si). The plasma emission has a double-peaked differential emission
measure, with the peaks at ~0.5 keV and ~7 keV. Spatially resolved spectroscopy
has shown that the chemical absolute abundances are not uniformly distributed
in the outflow, but are larger in the outskirts and smaller close to the galaxy
centre. The abundance ratios also show spatial variations. The X-ray derived
Oxygen abundance is lower than that measured in the atmospheres of red
supergiant stars, leading to the hypothesis that a significant fraction of
Oxygen ions have already cooled off and no longer emit at energies > ~0.5 keV.
