Abstract
We assume that the soft gamma-ray repeater GB 790107 comes from a weakly magnetized ( B ∼ 10 8 G) neutron star, where shower-type accretion of cometary material results in an optically thick region on the surface of the star. The temperature distribution of the region is determined by the shock model. The blackbody radiation generated by the hot plasma of the region fits very well the observed spectrum of GB 790107. The distance of the burst source is found to be 1.35 ∼ 13.5 pc.
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