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MCD in Fe 2p, Nd 3d and 4d XAS of the ferromagnet Nd 2 Fe 14 B is measured. Local electronic states at the magnetic Nd and Fe sites are discussed. It is revealed from the MCD in Fe 2p XAS that the Fe 3d state has a finite orbital angular momentum. MCD in Nd 3d and 4d XAS give microscopic evidence that the Nd 4f state is in an atomic ground state of 4f 3 described by Hund's rule.