Interactions of auroral electrons with the atmosphere in the presence of field aligned electrostatic potentials in conjugate atmospheres has been studied. Both pitch angle and energy distributions of auroral electrons have been obtained for the first time by numerically solving multiangle equation of transfer at all energies in a realistic three component atmosphere. In addition to the generation of the auroral primary electrons, the electric field reflects backscattered electrons at energies below the total potential drop. Higher energy electrons scattered in the upward directions are able to penetrate the electric potential in the ionosphere of their origin and appear in the conjugate hemisphere where their energy is restored by the local electric field. Solutions of the transport equation, taking into account these effects of the electric field in an iterative manner, indicate that the auroral population above the atmosphere has three components: (1) an isotropic low energy component whose flux decreases sharply with energy, (2) a flux with predominantly 90¿ pitch angle centered near the beam energy, and (3) a predominantly downward flux containing the primary electrons and the electrons from the conjugate hemisphere. The isotropic component was solely due to the reflecting action of the electric field. These results from the theory are in good agreement with available observations.