A computer search of crossing of the field reversal region in the middle of the distant magnetotail has been done with ISEE-3 data. We have found that the instantaneous direction of the magnetic field at the crossings Bz is northward on average at a distance of 220 RE, with moderate values of the plasma flow. This result suggests that the magnetic field lines are closed; since the flow is tailward, the Dungey model with a steady state reconnection line across the magnetotail earthward of the spacecraft is invalidated. Our result gives strong support to a model in which tailward boundary layer flow provides the viscous interaction proposed by Axford and Hines. At higher values of the plasma velocity we do find negative values of Bz, a result consistent with the existence and tailward motion of plasmoids; these can be created by a form of localized magnetic merging which is three dimensional and time-dependent. The latter differs essentially from steady state reconnection in that here curl E plays a crucial role, as is obvious from a careful consideration of Poynting's theorem. This does not invalidate the denial of steady state reconnection. ¿ American Geophysical Union 1988