A theoretical model is proposed to discuss the electron dynamics associated with the mirror waves and their effects on the generation of the observed lion roars in the magnetosheath. It is pointed out that the usual double-adiabatic theory of hydromagnetics is not applicable to the electrons in mirror waves. Although the electron magnetic moment is conserved, the energy of each electron in the mirror waves is expected to be constant (because of the high electron speed along the magnetic field). Assuming an initial electron temperature anisotropy, we can show that in the low field region the electron temperature and thermal anisotropy are higher than the initial values, whereas in the high field region the electron temperature and anisotropy are lower. This point can lead to a theoretical explanation of the important features of the observed lion roars. The present discussion complements the existing theories in the literature. ¿American Geophysical Union 1987