The 120000 X-ray sources detected in the RASS II processing of the ROSAT All-Sky Survey are correlated with the 14315 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.
