Аннотация: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 2 March 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 under the magnetopause in the analyzed event. Results of observations show that fluctuations of the magnetic field in the magnetosheath can be the important factor in the conditions of magnetopause formation. Local disruptions of magnetopause pressure balance under the influence of such fluctuations can lead to magnetosheath plasma penetration inside the magnetosphere and formation of LLBL. The role of the magnetopause pressure balance disruption in the formation of reconnection events is discussed.