X-ray Emission from the Prototypical LINER Galaxy NGC 1052

We examine the 0.1 to 10.0 keV X-ray spectrum of the bright nuclear LINER galaxy NGC 1052, one of two elliptical galaxies known to contain a luminous H2O maser. The observed 2.0-10.0 keV spectrum is unusually flat (photon index Gamma~0.2) and best described as intrinsically power-law shaped nuclear flux that is either (1) attenuated by a complex absorber with ~70% of the nuclear flux absorbed by a column density of NH ~ 3x10^23 cm^{-2} and ~30% absorbed by a column density of NH ~ 3-5x10^{22} cm^{-2}, or (2) reprocessed, with the nuclear source blocked and the X-rays Compton reflected in our direction by high column density (>=10^{24} cm^{-2}) gas. The moderate equivalent width of the Fe K-alpha line favors the dual absorption model as the most likely scenario. The 0.1-2.0 keV spectrum does not resemble the few times 10^6 to 10^7 K thermal emission typically found in other elliptical galaxies, but instead is best described as nuclear X-rays leaking through a patchy absorber or scattered in our direction by low-density, ionized gas with the thermal contribution limited to about 15% for solar abundances. The absorption-corrected 2-10 keV luminosity of the nuclear source is L_X ~ 8x10^{41} ergs s^{-1} or L_X ~ 2x10^{43} ergs s^{-1} for the dual-absorption and Compton-reflection models, respectively. The absorbing and H2O masing gases appear to be spatially separate in this galaxy.