Accretion flows around stellar mass black holes and neutron stars
  In this review, I summarize the main X-ray/hard X-ray properties of the accretion flows around black holes and neutron stars based on recent broad-band spectral and timing observations performed by the BeppoSAX and Rossi X-ray Timing Explorer satellites. Emphasizing the spectral and timing similarities observed between black holes and neutron stars, I discuss on the most likely accretion geometry and emission processes associated with hard and soft spectral states. For black holes, in the hard state, the accretion geometry is more likely made of a truncated disk and a hot inner flow, in which thermal Comptonization takes place. The truncated disk is likely to be the dominant source of seed photons, and the site for the production of the reflection component observed. In soft states, the disk now extends closer to the compact object and is brighter in X-rays. The hard X-ray emission occurs through Comptonization of disk photons on a thermal/non-thermal electron distribution, generated in magnetic flares above the accretion disk. For neutron stars, similar accretion geometry and emission mechanisms may apply but the unavoidable radiation from the neutron star surface adds yet another component in the X-ray spectrum. It also acts as an additional source of cooling for the Comptonizing cloud, leading to softer spectra in neutron stars than in black holes. 
Didier Barret (Centre d'Etude Spatiale des Rayonnements, Toulouse,   France)