Pyrite FeS2 films have been prepared by thermally sulfurizing iron films deposited by magnetron sputtering.The electronic structures were studies by X-ray absorption near edge structure and X-ray photoemission spectrum. The results show that an S 3p valence band with relatively higher intensity compared to the calculation exists in 2—10eV range and a high density below the Fermi level of Fe 3d states were detected.A second gap of 2.8eV in the unoccupied density of states was found above the conduction band which was 2.4eV by experimentally calculation.The difference between t2g and eg which were formed in an octahedral crystal field was computed to be 2.1eV.