  We report on an XMM-Newton observation of the ultraluminous infrared galaxy
NGC 6240. The 0.3-10 keV spectrum can be successfully modelled with: (i) three
collisionally ionized plasma components with temperatures of about 0.7, 1.4,
and 5.5 keV; (ii) a highly absorbed direct power-law component; and (iii) a
neutral Fe K_alpha and K_beta line. We detect a significant neutral column
density gradient which is correlated with the temperature of the three plasma
components. Combining the XMM-Newton spectral model with the high spatial
resolution Chandra image we find that the temperatures and the column densities
increase towards the center.
  With high significance, the Fe K line complex is resolved into three distinct
narrow lines: (i) the neutral Fe K_alpha line at 6.4 keV; (ii) an ionized line
at about 6.7 keV; and (iii) a higher ionized line at 7.0 keV (a blend of the Fe
XXVI and the Fe K_beta line). While the neutral Fe K line is most probably due
to reflection from optically thick material, the Fe XXV and Fe XXVI emission
arises from the highest temperature ionized plasma component.
  We have compared the plasma parameters of the ultraluminous infrared galaxy
NGC 6240 with those found in the local starburst galaxy NGC 253. We find a
striking similarity in the plasma temperatures and column density gradients,
suggesting a similar underlying physical process at work in both galaxies.
