A detailed account of the dependence of X-ray absorption spectra (XAS) on polarisation and light beam directions is given. Anisotropic XAS measured on single crystals, layered compounds, polymers and oriented powders are tabulated. The X-ray absorption cross section by non-magnetic samples is derived, including electric dipole and quadrupole contributions. Orders of magnitude are found for magnetic dipole and electric dipole-octupole terms. Using a spherical tensor expansion of the absorption cross section, simple analytical formulae are given for the angular dependence of the electric dipole and quadrupole contributions to XAS for all crystal point groups. These formulae are valid down to the edge and include many-body effects. The are applied to two experimental examples, the iron K-edge in haematite and the copper K-edge in CuCl 42-. For the latter case, spherical tensor components are interpreted in terms of molecular orbitals. The influence of unpolarised and circularly polarised X-rays is discussed, as well as various experimental problems met in angle-resolved XAS. In an appendix, the quadrupole contribution to angular XAS is derived within the multiple-scattering formalism, along with closed expressions for the dipole and quadrupole spherical tensor components.