Abstract. Simultaneous observations of plasma parameters and magnetic field in the low latitude boundary layer (LLBL) measured by INTERBALL/Tail probe and in the magnetosheath measured by Geotail satellite are analyzed for the event of March 2, 1996. The high level of magnetic field fluctuations is one of the main features of magnetosheath observations. It is shown that the amplitude of such fluctuations is higher than the value of the magnetic field in the region earthward from the magnetopause in the analyzed event. Results of observations show that fluctuations of the magnetic field in the magnetosheath can be an important factor in the conditions for the magnetopause formation. Local disruptions of magnetopause pressure balance under the influence of such fluctuations can lead to the magnetosheath plasma penetration inside the magnetosphere and formation of the LLBL. The role of the magnetopause pressure balance disruption in the formation of reconnection events is discussed
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