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 unoxidized 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.