We illustrate the structure of the distant (X<-60 Re) plasma sheet and separatrix layers in terms of low energy ion distributions observed by Geotail. In a statistical survey, ion distributions are classified as single or multi-component. Multi-component populations are clearly observed in 68% of tailward flows. In two crossings only multi-component populations are observed and in two crossings no multi-component populations are identified. Although multi-component plasmas occur throughout the plasma sheet, they are observed more often in the outer region. Previous plasma sheet formation models do not predict multi-component distributions in the center of the plasma sheet. However, this data supports the Owen and Mist [2001> model that predicts a similar plasma sheet structure. ¿ 2001 American Geophysical Union