A number of events have been observed in the Los Alamos/Garching fast plasma experiment data from ISEE 2 within ¿3 hours of noon wherein the y component of the plasma flow within the low latitude boundary layer and magnetopause current layer is oppositely directed to that in the adjacent magnetosheath. When the y component, By, of the local magnetosheath magnetic field is positive, events of this nature are found preferentially in the northern dusk and southern dawn quadrants, and when By is negative, they are found preferentially in the opposite two quadrants. Plasma flows in these events are always also poleward, that is they are always directed away from the GSE equatorial plane. The observations are qualitatively and quantitatively consistent with previous observations of accelerated flows at the magnetopause and with models of magnetic reconnection, with the reconnection occurring at low latitudes near the GSE XY plane independent of the magntiude or the sign of the y component of the local magnetosheath magnetic field. Local magnetic shear at the magnetopause for these events range from 60 to 180 degs, which, together with the occurrence of these events at low latitudes, does not tend to support the antiparallel merging hypothesis. These observations of By-dependent flow reversals provide a graphic demonstration of how asymmetric polar cap convection and related phenomena, such as the Svalgaard-Mansurov effect, originate in magnetic reconnection at the dayside magnetopause. ¿ American Geophysical Union 1990