AKR dynamic spectra observed with the GEOTAIL Plasma Wave Instrument (PWI) and the WIND WAVES investigation are compared. GEOTAIL was in the near earth orbit of 10--50 RE until February and 10--30 RE after March 1995. WIND was in near-earth orbits of a few to 75 RE in November--December 1994, and was mainly in a 'halo' orbit of about 200 RE between Earth and the sun in 1995. The comparison is made for the following two cases, (a) both satellites are in the near-earth orbits, and (b) when GEOTAIL was in the near-earth orbits and WIND was in the 'halo' orbit. The observations are compared with ray tracing to explain the results. Most observations are explained in terms of AKR source locations around 21--22 MLT, but some cannot be explained unless the source locations are assumed to be extended to around 19 MLT during substorms. ¿ 1998 American Geophysical Union