We present the results from the analysis of the broad-band X-ray spectra of 5 Anomalous X-ray Pulsars (AXPs) and Soft -ray Repeaters (SGRs). We fit their Suzaku and INTEGRAL spectra with models appropriate for the X-ray emission from the accretion flow onto a pulsar. We find that their X-ray spectra can be well described with this model. In particular we find that: (a) the radius of the accretion column is m resulting in a transverse optical depth of ; (b) the vertical Thompson optical depth is $\approx 50-400\approx10^{15}\rm{g, s^{-1}}$. These results are in good agreement with the predictions from the fall-back disk model, providing further support in the interpretation of AXPs and SGRs as accreting pulsars.

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