A soft (E≲2 keV) excess over the power-law component dominant at higher energies has been found in the X-ray spectra of many Seyfert galaxies. The origin of the soft excess is still an open issue. In the past it was often associated with the high-energy tail of the thermal emission of the accretion disk, but it has been shown recently that the temperature of the disk should be constant (0.1–0.2 keV), regardless of the mass and luminosity of the AGN (Gierlinski & Done 2004). This result implies that some other mechanism is at work, as the temperature of the disk should depend on both the mass of the black hole and the accretion rate.