The magnetometer on the Isis 2 satellite is used to study a number of magnetic field perturbations which are interpreted as being due to field-aligned currents whose directions are opposite to the direction usually observed. The perturbations are observed mainly on the dawn side of the earth and can be interpreted as a result of two adjacent and oppositely directed current sheets in which the equatorward current is into the atmosphere and the poleward current out of the atmosphere. These perturbations are observed only at times when the interplanetary magnetic field (IMF) has a strong northerly component, and they are found at latitudes above those usually associated with field-aligned currents. The locations of the magnetic field perturbations are compared with simultaneous particle measurements, and the results are discussed in relation to what might be expected from field line merging models.