Soft X-ray absorption spectroscopy (XAS), using fluorescence yield, was used to study the boron K near edge in MgB 2 superconductor. The sample consists of MgB 2 crystallites randomly oriented in a magnesium matrix. Abrasion of the sample surface in vacuum provides a surface relatively free of boron-containing impurities. The intrinsic boron K near edge spectrum of the sample at a temperature of 295 K is identified. This spectrum is then compared in detail with a spectrum calculated using the full potential linearized augmented plane wave method. Features predicted by the theory appear near the expected energies, with qualitative agreement regarding shape and intensity.