There is now a growing awareness that solar cycle related changes in the large-scale structure of the interplanetary magnetic field (IMF) may play an important role in the modulation of galactic cosmic rays. To date, attention focussed on two aspects of the magnetic field structure: large scale compression regions produced by fast solar wind streams and solar flares, both of which are known to vary in intensity and number over the solar cycle, and the variable warp of the heliospheric current sheet. It is suggested that another feature of the solar cycle is worthy of consideration: the field reversal itself. If the Sun reverses its polarity by simply overturning the heliospheric current sheet (northern fields migrating southward and vice-versa) then there may well be an effect on cosmic ray intensity. However, such a simple picture of solar reversal seems improbable. Observations of the solar corona suggest the existence of not one but several current sheets in the heliosphere at solar maximum. The results of a simple calculation to demonstrate that the variation in cosmic ray intensities that will result can be as large as is actually observed over the solar cycle are given
