Spatial and spectral analysis of deep ROSAT HRI and PSPC observations of the near edge-on starburst galaxy NGC 253 reveal diffuse soft X-ray emission, which contributes 80% to its total X-ray luminosity (L$_{rm X} = 5 10^{39}$ ergsec, corrected for foreground absorption). The nuclear area, disk, and halo contribution to the luminosity is about equal. The starburst nucleus itself is highly absorbed and not visible in the ROSAT band. We describe in detail spectra and morphology of the emission from the nuclear area, disk and halo and compare our results to observations at other wavelengths and from other galaxies. (abridged)