We present the X-ray spectral analysis of the 390 brightest extragalactic sources in the Chandra-COSMOS catalog, showing at least 70 net counts in the 0.5-7 keV band. This sample has a 100% completeness in optical-IR identification, with 75% of the sample having a spectroscopic redshift and 25% a photometric redshift. Our analysis allows us to accurately determine the intrinsic absorption, the broad band continuum shape ({Gamma}) and intrinsic L(2-10) distributions, with an accuracy better than 30% on the spectral parameters for 95% of the sample. The sample is equally divided in type-1 (49.7%) and type-2 AGN (48.7%) plus few passive galaxies at low z. We found a significant difference in the distribution of {Gamma} of type-1 and type-2, with small intrinsic dispersion, a weak correlation of {Gamma} with L(2-10) and a large population (15% of the sample) of high luminosity, highly obscured (QSO2) sources. The distribution of the X ray/Optical flux ratio (Log(FX /Fi)) for type-1 is narrow (0 < X/O < 1), while type-2 are spread up to X/O = 2. The X/O correlates well with the amount of X-ray obscuration. Finally, a small sample of Compton thick candidates and peculiar sources is presented. In the appendix we discuss the comparison between Chandra and XMM-Newton spectra for 280 sources in common. We found a small systematic difference, with XMM-Newton spectra that tend to have softer power-laws and lower obscuration.
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