The objective of the present study is to examine the timing of various onset-associated signatures and address the cause-and-effect relationship between the formation of a near-Earth neutral line (NENL) and the trigger of tail current disruption. An event selected for this study took place on December 31, 1995. In this event the Geotail satellite was located at X=-30.3 RE in the midnight sector at a local time between the GOES 8 and 9 geosynchronous satellites. The timing of the Geotail observation of a fast (950-km/s) tailward convection flow accompanied with southward BZ(<-10 nT) indicates that the near-Earth reconnection process started at least 4 min before the ground substorm onset, which was identified by various signatures such as an auroral expansion, a Pi2 onset, a positive bay onset, and a negative bay onset. Both GOES satellites observed depolarization. GOES 9 was located closer to the onset meridian and observed a sudden recovery (depolarization) of the local magnetic field but with a noticeable (≈1 min) delay from the ground onset. This delay can be interpreted in terms of the earthward expansion of tail current disruption initiated outside of geosynchronous orbit. The timing of all these features is consistent with the idea that depolarization is a pileup of magnetic flux conveyed from the NENL. However, a sharp decrease in the H component at GOES 9 prior to the local depolarization onset and the sudden start of a substorm are difficult to explain in terms of this idea. It is asserted that tail current disruption is a unique process rather than a direct consequence of the NENL formation, although it is possible that the reconnection process sets up a favorable condition for triggering tail current disruption. The fast plasma flow in the plasma sheet ceased soon after the substorm onset, suggesting that during the expansion phase, the tail current disruption took over the near-Earth reconnection process as a major role in the substorm dynamics. ¿ 1999 American Geophysical Union