The soft X rays from Comet Hyakutake observed by Lisse et al, (1996, Science 274, 205-209) can reasonably be attributed to electron-neutral and electron-dust collisions, The neutrals and dust come from the comet and the electrons from the solar wind and from photoionization of neutrals, We assume the electron energy spectrum shape to be the same as seen by Vega 2 at Halley's comet, but otherwise use cometary and solar wind parameters observed at Hyakutake.