  We report the results of a broadband (0.1-100 keV) X-ray observation of the
nearby elliptical galaxy NGC1052, performed with the BeppoSAX observatory. We
confirm the presence of a bright (2-10 keV luminosity ~ 4 x 10^{42} erg/s) and
strongly absorbed (NH ~ 2 x 10^{23} atoms/cm/cm) X-ray source. The flatness of
the X-ray spectrum (photon index ~1.4), the estimated low accretion rate (m-dot
\~ 10^{-4}) and the radio-to-X-ray spectral energy distribution suggest that
this observation may represent the first direct measurement above 10 keV of an
accretion-dominated flow in an elliptical galaxy.
