We report the results of a spectral analysis over the range 0.1–200 keV performed on the dipping source X 1822–371 observed by BeppoSAX .
We find the best fit to the continuum using a partially covered Comptonization model , due to scattering off soft seed photons by electrons at a temperature of \sim 4.8 keV , without the presence of any soft blackbody emission .
The equivalent hydrogen column obtained for the absorbed component is \sim 4.5 \times 10 ^ { 22 } cm ^ { -2 } , an order of magnitude larger than the Galactic absorption for this source , and the covering fraction is \sim 71 \% .
Because the inclination angle of X 1822–371 to the line of sight is \sim 85 ^ { \circ } , this model gives a reasonable scenario for the source : the Comptonized spectrum could come from an extended accretion disk corona ( ADC ) , probably the only region that can be directly observed due to the high inclination .
The excess of matter producing the partial covering could be close to the equatorial plane of the system , above the outer disk , occulting the emission from the inner disk and the inner part of the ADC .

An iron emission line is also present at \sim 6.5 keV with an equivalent width of \sim 150 eV .
We argue that this strong iron line can not be explained as reflection of the Comptonized spectrum by the accretion disk .
It is probably produced in the ADC .
An emission line at \sim 1.9 keV ( with an equivalent width of \sim 54 eV ) and an absorption edge at \sim 8.7 keV ( with an optical depth of \sim 0.1 ) are also required to fit this spectrum .
These features are probably produced by highly ionized iron ( Fe XXIV ) present in the outer part of the ADC , where the plasma density is \sim 10 ^ { 11 } -10 ^ { 12 } cm ^ { -3 } and ionized plasma is present .