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 centre of the plasma sheet. However, this data supports the Owen and Mist [2001] model that predicts a similar plasma sheet structure.