Simultaneous magnetic field signatures of field-aligned currents and comprehensive charged particle measurements (5 eV ?E?15 keV) from the low altitude polar-orbiting satellite ISIS-2 are presented. The data show that in the local time sector, between 2400 and 0600 MLT, the equatorward region of outward Birkeland current flow is coincident with the region of nearly isotropic precipitation of kilovolt electrons usually associated with the low altitude termination of the plasma sheet. The poleward region of inward directed current flow is often associated with very structured fluxes of low energy electrons, some having pitch angles near 180¿ and often with sufficient upward flux to account for the observed current density. Variations in the intensity of the E-W magnetic field component are usually accompanied by simultaneous changes in the spectral and pitch angle characteristics of the 5 eV to 15 keV electron fluxes. Positive ions over the above energy range carry 0.1 to 0.01 of the current carried by the electrons.