The formation of thin current sheets in the near-Earth magnetotail during substorm growth phases is addressed in terms of a simple model. An appropriate part of the unperturbed magnetotail is represented by a plane sheet model. Perturbations are applied to the upper and to the left boundaries, representing the magnetopause and the near-Earth tail boundary, where the perturbation at the latter models the interaction between the tail and the inner magnetosphere. Treating the perturbation as ideal (dissipation-free), we found that singular current sheets develop in the midplane of the tail. The analytical results are explored numerically. Using realistic dimensions of the domain considered, the influence of the earthward boundary on current sheet formation dominates. It is argued that current sheet formation of this type plays an important role in the processes associated with the onset of magnetospheric substorms. ¿ American Geophysical Union 1993