Satellite observations indicate that the plasma density and the flow velocity are highly variable in the low-latitude boundary layer. The thickness of the boundary layer is also highly variable and appears to increase with increasing longitudinal distance from the subsolar point. In this paper plasma dynamics in the low-latitude boundary layer region is studied on the basis of a two-dimensional incompressible hydrodynamic numerical model. In the simulation, plasma is driven into the boundary layer region by imposing a diffusion flux along the magnetopause. The vortex motions associated with the Kelvin-Helmholtz instability are observed in the simulation. The resulting vortex structures in the plasma density and the flow velocity may coalesce as they are convected tailward, causing them to grow in size. The boundary layer thickness increases with increasing longitudinal distance from the subsolar point in accord with satellite observations. The plasma density and the flow velocity are positively correlated. A mixing region is formed where magnetosheath plasma and magnetospheric plasma mix due to the vortex motions. In the later stage of development, a density plateau is formed in the central part of the boundary layer. Many features of the satellite observations of the boundary layer can be explained using our numerical model. Our simulation results also predict that the vortices generated in the postnoon (prenoon) boundary layer lead to the presence of localized upward (downward) field-aligned currents in both the northern and the southern polar ionospheres. The upward field-aligned currents in turn may lead to the formation of dayside auroral patches observed in the postnoon region. ¿ American Geophysical Union 1990