  We investigate the nature of the soft excess below 1 keV observed in AGN. We
use the XMM-Newton data of the low redshift, optically bright quasar, PG
1211+143, and we compare it with the Narrow Line Seyfert 1 galaxy, 1H 0707-495,
which has one of the strongest soft excesses seen. We test various ideas for
the origin of the soft X-ray excess, including a separate spectral component
(for example a low temperature Comptonized component), a reflection-dominated
model, or a complex absorption model. All three can give good fits to the data,
and $\chi^2$ fitting criteria are not sufficient to discriminate among them.
Instead, we favor the complex absorption model on the grounds that it is the
most physically plausible.
