We report on spectroscopic investigations on β-Ga2O3 single crystals. We focus on the detailed analysis of the O1s resonance profile by resonant photoelectron spectroscopy. We analyze the electronic structure and assign the O2p to build the valence band and both, O2p and Ga4s4p states to contribute to the conduction band. We determine the partial density of states for the valence and conduction bands and find a strong hybridization of O2p and Ga4s states. This is deduced from constant final state spectra on the O-KLL-Auger over the O K-edge and Ga L2,3-edge and a comparison to the corresponding X-ray absorption spectroscopy data. We also identify several types of defects. A broad band of oxygen derived defects is identified that extends throughout the gap. Small polarons are attributed to cause an anti-resonance in the valence states around the O1s threshold. In addition, a separate Auger decay at resonance indicates the existence of localized charge transfer states which involves localized Ga4sp states.