The structure of the heliospheric current sheet on a spherical source surface of radius 2.35 Rs has been computed via the use of a potential field model during the first year and a half after the last sunspot minimum. The solar polar magnetic field that is not fully observed in conventional magnetograph scans was included in the computation. The computed heliospheric current sheet had a quasi-stationary structure consisting of two northward and two southward maxima in latitude per solar rotation. The extend in latitude slowly increased from about 15¿ near the start of the interval to about 45¿ near the end. The magnetic field polarity (away from the sun or toward the sun) at the subterresrial latitude on the source surface agreed with the interplanetary magnetic field polarity observed or inferred at the earth on 82% of the days. The interplanetary field structure observed at the earth at this time is finely tuned to the structure of low-latitude fields on the source surface.