The X-ray Spectrum of Soft Gamma Repeater 1806-20
  Soft Gamma Repeaters (SGRs) are a class of rare, high-energy galactic transients that have episodes of short (~0.1 sec), soft (~30 keV), intense (~100 Crab), gamma-ray bursts. We report an analysis of the x-ray emission from 95 SGR1806-20 events observed by the International Cometary Explorer. The spectral shape remains remarkably constant for bursts that differ in intensity by a range of 50. Below 15 keV the number spectrum falls off rapidly such that we can estimate the total intensity of the events. Assuming that SGR1806-20 is associated with the supernova remnant G10.0-0.3 (Kulkarni and Frail, Murakami \etal), the brightest events had a total luminosity of ~1.8 x 10^42 erg sec^-1, a factor of 2 x 10^4 above the Eddington limit. A third of the emission was above 30 keV. There are at least three processes that are consistent with the spectral rollover below 15 keV. (1)The rollover is consistent with some forms of self absorption. Typical thermal temperatures are ~20 keV and require an emitting surface with a radius between 10 and 50 km. The lack of spectral variability implies that only the size of the emitting surface varies between events. If the process is thermal synchrotron the required magnetic field might be too small to confine the plasma against the super Eddington flux. (2)The low energy rollover could be due to photoelectric absorption by ~10^24 Hydrogen atoms cm^-2 of neutral material with a cosmic abundance assuming a continuum similar to TB with T= ~22 keV. (3) Emission in the two lowest harmonics from a 1.3 x 10^12 Gauss field would appear as Doppler broadened lines and fall off rapidly below 15 keV. 
E.E. Fenimore, J.G. Laros, A. Ulmer