A detailed analysis of magnetic field observations internal to the field reversal regions suggests the presence, at ~1000 RE (Pioneer 7), of a well-defined neutral sheet still preserving most of its near-earth characteristics. The normal direction to the rotation plane of the magnetic field vector is consistent with an aberrated tail model. Observed large values of the reconnection component, occasionally southward, at the reversal point might be interpreted in terms of closed loops of opposite field lines. Order of magnitude estimates of the sheet dimensions confirm a sheet thickness of 0.1--1 RE.