Аннотация:The high level of magnetic field fluctuations is one of the main features of magnetosheath observations. The role of magnetosheath magnetic field fluctuations in the low latitude boundary layer (LLBL) formation is investigated for the event 2 March 1996. Simultaneous observations of plasma parameters and magnetic field in the low latitude boundary layer (LLBL) measured by Interball/Tail probe, in the magnetosheath measured by Geotail satellite and in the solar wind measured by Wind satellite are analyzed. Solar wind parameters were practically stable during analyzed event. Magnetic field fluctuations woth amplitudes ~20 nT were observed in the magnetosheath. It is shown that the amplitude of magnetosheath magnetic field fluctuations is higher than the value of the magnetic field under the magnetopause in the near cusp regions in the analyzed event. This means that fluctuations of the magnetic field in the magnetosheath can be the important factor in the conditions of magnetopause formation. Local disruptions of magnetopause pressure balance under the influence of analyzed fluctuations can lead to magnetosheath plasma penetration inside the magnetosphere and formation of LLBL. The role of the magnetopause pressure balance disruption in the formation of reconnection events is discussed.