A linear reference relationship between O3and N2O has been used to estimate polar winter O3loss from aircraft data taken in the lower stratosphere. Here we evaluate this relationship at high latitudes by comparing it with a two‐dimensional (2‐D) model simulation and with NIMBUS 7 satellite measurements. Although comparisons with satellite measurements are limited to January through May, the model simulations are compared during other seasons. The model simulations and the satellite data are found to be consistent with the winter O3loss analysis. It is shown that such analyses are likely to be inappropriate during other seas