We analyse very deep X-ray and mid-IR surveys in common areas of the Lockman Hole and the HDF North to study the sources of the X-ray background (XRB) and to test the standard obscured accretion paradigm. We detect with ISO a rich population of X-ray luminous sources with red optical colours, including a fraction identified with Extremely Red Objects (R-K > 5) and galaxies with SEDs typical of normal massive ellipticals or spirals at z ~ 1. The high 0.5-10 keV X-ray luminosities of these objects (1E43-1E45 erg/s) indicate that the ultimate energy source is gravitational accretion, while the X-ray to IR flux ratios and the X-ray spectral hardness show evidence of photoelectric absorption at low X-ray energies. An important hint on the physics comes from the mid-IR data at 6.7 and 15 um, well reproduced by model spectra of completely obscured quasars under standard assumptions and l.o.s. optical depths tau ~ 30-40. Other predictions of the standard XRB picture, like the distributions of intrinsic bolometric luminosities and the relative fractions of type-I and -II objects (1:3), are also consistent with our results. Obscured gravitational accretion is then confirmed as being responsible for the bulk of the X-ray background, since we detect in the IR the down-graded energy photoelectrically absorbed in X-rays: 63% of the faint 5-10 keV XMM sources are detected in the mid-IR by Fadda et al. (2001). However, although as much as 90% of the X-ray energy production could be converted to IR photons, no more than 20% of the Cosmic IR Background can be attributed to X-ray loud AGNs.
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