The structure of the magnetopause has been a subject of an intensive study for many years. At low latitudes, one can identify the low-latitude boundary layer (LLBL) on the magnetospheric side and rather often a depletion layer (DL) on the magnetosheath side of the magnetopause. The LLBL is encountered at the interface between two plasma regions – the magnetosheath and plasma sheet and contains a mixture of both plasma populations. In our contribution, we analyze formation of the LLBL. We found very useful to draw the electron temperature as a function of the electron density for analysis of LLBL profiles under different upstream conditions. We discuss the results of IMF BZ and IMF BY influences on the LLBL profile.