Heos 2 plasma and magnetic field measurements in the distant polar cusp region reveal the existence of a plasma layer on day side field lines just inside the magnetopause. Density and temperature in this layer are nearly the same as they are in the adjacent magnetosheath, but the flow lacks the order existing both in the magnetosheath and in the plasma mantle. Flow directions toward and away from the sun but, in general, parallel to the field lines have been found. The magnetopause (as defined by a sudden rotation of the magnetic field vector) mostly coincides with the transition to ordered magnetosheath flow. The inner boundary of the layer is located just within the outer boundary of the hot ring current plasma. In the region of overlap the hot electrons have the signature of trapped particles, though often at reduced intensity. The magnetic field is strongly fluctuating in magnitude, while its orientation is more stable, consistent with a connection to the earth, but is systematically distorted out of the meridian plane. The layer is thought to be a consequence of the entry of magnetosheath plasma, which does not appear to be unobstructed, as has been claimed in the concept of a magnetospheric cleft. The magnetopause has a cusplike indentation which is elongated in local time. The existence of field-aligned currents (total strength ?106 A) and their location of flow in the inner part of the entry layer (into the ionosphere before noon and out of it after noon) are inferred from the systematic bending of field lines. It is proposed that the dynamo of the related current system is provided by the transfer of perpendicular momentum resulting from the plasma entry into the layer. The essential features of the entry layer might be compatible with the model of plasma flow through the magnetopause of Levy et al. (1964) if a 'dam' effect caused by the cusp geometry were added.