Absorption spectra of biological specimens in the soft X-ray region have been presented with special reference to the XANES (X-ray absorption Near Edge Structure) of constituent elements. Absorption spectrum in this wavelength region is characterized by the absorption edges from which elemental content could be derived. In addition, XANES has a characteristic profile for chemical environment around the element such as chemical bond. Using the specific absorption peak we can assign not only the chemical bond but also molecules having such a chemical bond. In the present paper, absorption spectrum of DNA was measured in the wavelength range from 1.5nm to 5nm. Spectrum of Chinese Hamster Ovary (CHO) cells was compared with the DNA spectrum. XANES were distinct at the K absorption edges of major elements, C, N and O. In the spectrum of the cells prominent peaks at the L absorption edge of minor element Ca were also detectable. XANES profiles in small local areas in a cell could also be measured in combination with X-ray microscopy. These give information about local chemical environment in a cell. XANES at the phosphorus K absorption edge in a human HeLa cell was successfully obtained corresponding to a sharp and intensive XANES peak of DNA.