I review the results of recent analysis and interpretation of X-ray observations of elliptical galaxies , focusing on elemental abundances and dark matter . The hot ISM is characterized by subsolar Fe abundances and solar Si-to-Fe ratios ; and , I compare these with stellar abundances and discuss implications of these measurements . From models constructed to explain X-ray temperatures and their correlation with optical properties in a complete sample of ellipticals , I demonstrate the ubiquity of dark matter in L > L _ { * } galaxies , present limits on dark matter structural parameters , and discuss the scaling of dark halos with optical luminosity . The mass-to-light ratio within 6 R _ { e } has a universal value , M / L _ { V } \approx 25 h _ { 80 } M _ { \odot } /L _ { V _ { \odot } } , that conflicts with the simplest extension of CDM theories of large scale structure formation to galactic scales .