We show that polarization entangled photons at x-ray energies can be generated via spontaneous parametric down conversion. Each of the four Bell states can be generated by choosing the angle of incidence and polarization of the pumping beam.PACS numbers: 03.65. Ud, 42.50.Dv, 42.65.Lm Spontaneous parametric down-conversion at hard xray energies was first proposed by Freund and Levine in 1969 [1], and first demonstrated experimentally by Eisenberger and McCall about two years latter [2]. In that work a hard x-ray tube was used as the pump, and coincidence counts at the signal and idler were measured at the rate of a few counts per hour. The first experiment using a synchrotron was done in 1997 by Yoda et al. [3] with a counting rate of 6 counts per hour. During the years 1998-2003, Adams and collaborators conducted a series of experiments and improved the coincidence count rate to about 1 count per 13 seconds [4]. Recent and expected improvements in brilliance and beam quality of synchrotron x-ray sources, together with new facilities such as the x-ray free electron laser and energy recovering linacs [4], offer the possibility of extending the concepts of quantum optics as developed in the visible portion of the electromagnetic spectrum [5] to x-ray wavelengths.As a step toward this extension, this Letter describes a method for generating polarization entangled photons, in pure Bell states, at x-ray wavelengths. The technique is straight-forward and makes use of the selection rules that are associated with a phase matched plasma-like xray nonlinearity [4]. In the following paragraphs we will show that by choosing the polarization and angle of incidence of the pumping beam, and working off of the degenerate frequency, that each of the four Bell states may be generated. A consequence of this work is that, in each of the previous x-ray down conversion experiments mentioned above, the generated photon pairs were polarization entangled, but in no case were they in a pure Bell's state.Before proceeding we note two previous suggestions for generating entangled photons at x-ray energies. The first is a proposal by Schützhold et al. who have suggested the use of ultra-relativistic electrons accelerated by a strong periodic electromagnetic field (for example, a laser or undulator) to create entangled photon pairs in the multikeV regime [6]. The second is a proposal by Pàlffy et al. who suggest generating single-photon entangles states by control of nuclear forward scattering [7].We start by discussing the nonlinearity. The central concept of the nonlinearity at x-ray energies is that, since x-ray photons have energies that are large as compared to the electron binding energy of low-Z atoms, that the x-ray nonlinearity of an element such as diamond may be calculated by treating all of the electrons in the atom as free particles, and therefore treating the nonlinear medium as a very dense cold plasma [1,2]. This x-ray nonlinearity is of second order so that two frequencies may add or subtract to generate a third frequen...