The magnetic X-ray dichroism (MXD) in X-ray absorption together with the photoemission of the Ni 2p and 3p levels in ferromagnetic nickel have been analysed using an Anderson impurity model taking into account multiplet splitting. Good agreement with experimental results was obtained for a ground state of 18% d⁸, 49% d⁹ and 33% d¹⁰ character. In the Ni 2p MXD the branching ratio and total intensity are determined by the spin-orbit interaction and orbital momentum of the ground state, and the satellite structure results from transitions to a pd⁹ final state.