Tantalum as an insulating barrier can take the place of Al in magnetic tunnel junctions (MTJs). Ta barriers in MTJs were fabricated by natural oxidation. X-ray photoelectron spectroscopy (XPS) was used to characterize the oxidation states of Ta barrier. The experimental results show that the chemical state of tantalum is pure Ta5+ and the thickness of the oxide is 1.3 nm. The unoxi-dized Ta in the barrier may chemically reacted with NiFe layer which is usually used in MTJs to form an intermetallic compound, NiTa2. A magnetic "dead layer" could be produced in the NiFe/Ta interface. The "dead layer" is likely to influence the spinning electron transport and the magnetoresistance effect.