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We present X-ray spectral variability of 24 local active galactic nuclei(AGN) from the Palomar sample of nearby galaxies, as observed mainly by Swift.From hardness ratio measurements, we find that 18 AGN with low accretion ratesshow hardening with increasing count rate, converse to the softer-when-brighterbehaviour normally observed in AGN with higher accretion rates. Two AGN showsoftening with increasing count rate, two show more complex behaviour, and twodo not show any simple relationship.  Sufficient data were available for the spectra of 13 AGN to be summed influx-bins. In 9 of these sources, correlated luminosity-dependent changes inthe photon index ($\Gamma$) of a power-law component are found to be the maincause of hardness variability. For 6 objects, with a low accretion rate as afraction of the Eddington rate (\.m$\mathrm{_{Edd}}$), $\Gamma$ isanticorrelated with \.m$\mathrm{_{Edd}}$, i.e. `harder-when-brighter' behaviouris observed. The 3 higher-\.m$\mathrm{_{Edd}}$-rate objects show a positivecorrelation between $\Gamma$ and \.m$\mathrm{_{Edd}}$. This transition fromharder-when-brighter at low \.m$\mathrm{_{Edd}}$s to softer-when-brighter athigh \.m$\mathrm{_{Edd}}$s can be explained by a change in the dominant sourceof seed-photons for X-ray emission from cyclo-synchrotron emission from theComptonising corona itself to thermal seed-photons from the accretion disc.This transition is also seen in the `hard state' of black hole X-ray binaries(BHXRBs). The results support the idea that LINERs are analogues of BHXRBs inthe hard state and that Seyferts are analogues of BHXRBs in either thehigh-accretion-rate end of the hard state or in the hard-intermediate state.

Long-term X-Ray Spectral Variability in AGN from the Palomar sample observed by Swift