We analyze the polarization dependence of the Cu 2p-XAS and the Cu 2p-XPS observed in the YBa2Cu3O7-δ system. To take into account the nonequivalent Cu sites in YBa2Cu3O7, we use a model where the impurity Anderson model and a CuO4 cluster model are linked, where the former and the latter describe the CuO2 plane and the CuO chain, respectively, For YBa2Cu3O6.5, the CuO4 cluster is replaced by a CuO3 cluster. For 0&lt
δ&lt
0.5, the spectrum is obtained by a superposition of the spectra for δ=0 and 0.5. Obtained results quantitatively reproduce the experimental results of Cu 2p-XAS, and the electron configuration of the ground state obtained from our spectral analysis suggests that extra holes will enter both the O sites in the CuO chains and the CuO2 layers. This picture is also supported by the analysis of the polarization dependence in the O ls-XAS. © 1990, THE PHYSICAL SOCIETY OF JAPAN. All rights reserved.