We present results of the optical identification of a spatially complete, flux limited sample of about 700 ROSAT All-Sky X-ray sources contained in 6 study areas north of δ = −9° with |bII |> 20° (including one region near the North Galactic pole (NGP), another one near the North Ecliptic pole (NEP)). Countrate limits are 0.01 cts s–1 near the NEP and 0.03 cts s–1 for the other areas. The optical observations were performed at the 2.15-m telescope of the Guillermo Haro Observatory, Mexico, using the Landessterwarte Faint Object Spectrograph Camera which allows to carry out direct CCD imaging and multi-object spectroscopy. The limiting magnitude is about 19 m for spectroscopy and about 23 m for B and R direct imaging. Our analysis shows a dependency of the ratio of ‘extragalactic’ (e.g., AGN, cluster of galaxies) to ‘stellar’ (e.g., coronal emitters, active binaries) counterparts on N H. In the area near the NGP (low N H) ‘extragalactic’ counterparts dominate, while in the area with the highest N H ‘stellar’ counterparts dominate.