We have analyzed the magnetic and the electric field data of GEOTAIL obtained in the netural sheet of the distant tail at ‖ x ‖=210 Re when Kp was 0 to 1. In the distant neutral sheet, By is strongly dependent on IMF By is strongly dependent of IMF By and when averaged in each IMF sector By is much larger than Bz. The average Bz is a few times of 0.1 nT or less so that the precise value is critically dependent on the offset determination with an accuracy better than 0.1 nT. The drift velocity is directed anti-earthward and 300 to 400 km/s. A modified cusp reconnection model in which the tail field lines that reconnect with IMF on the surface of the tail are not open but transverse the neutral sheet. Magnetic torque is transmitted from the reconnection site along these tail field lines and produce the IMF-dependent By component in the neutral sheet. ¿American Geophysical Union 1994