The electronic structures of Li 1−x NiO 2 system after electrochemically deintercalated to various “x” values have been investigated using soft X-ray absorption spectroscopy (XAS) for oxygen K-edge and Ni L II,III -edge. By comparing the O K-edge XAS spectra of Li 1−x NiO 2 electrode collected simultaneously by the partial electron yield (PEY) mode and florescence mode (FY), it was found that the surface electronic structure of Li 1−x NiO 2 electrode is different from the bulk. Therefore, if the PEY mode, which is a surface-sensitive technique, is used alone, the reliability of the results is limited to the surface structures only. Ni L II,III -edge XAS results of Li 1−x NiO 2 electrode at different charge states, in both the FY and PEY modes, show that Ni 2+ ions at the surface are mostly oxidized to Ni 3+ ions during Li deintercalation, whereas the process in the bulk is the oxidation of Ni ions from Ni 3+ to Ni 4+ .