Ulysses has by now made two complete out‐of‐ecliptic orbits around the sun. The first encounter of the solar poles occurred in 1994–1995, when the sun was near the minimum of its activity cycle, while the second one was in 2000–2001, when the sun was at solar maximum. To our surprise, energetic particles of all origins at high latitude are not much different from those we observe near the ecliptic for at least these two phases of solar cycle. The latitude gradients of galactic and anomalous cosmic rays are positive but small at the 1994–1995 solar minimum and almost zero at the 2000–2001 solar maximum, while temporal solar cycle variation dominates their flux variation at all latitudes. Solar energetic particles from all large gradual events can be seen at both Ulysses and Earth no matter how large their spatial separations from the solar event are, and the particle flux often reaches a uniform level in the entire inner heliosphere within a few days after event onset and remains so throughout the decay phase that can sometimes last over a month. Energetic particles accelerated by low‐latitude CIRs can appear at high latitudes, far beyond the latitudinal range of CIRs. All these observations suggest that latitudinal transport of energetic particles is quite easy. In addition, because the average magnetic field is radial at the pole, The Ulysses observations indicate that parallel diffusion and drift in the radial direction need to be reduced at the poles relative to their equatorial values. To achieve such behaviors of particle transport, the heliospheric magnetic field needs a significant latitudinal component at the poles. A non‐zero latitudinal magnetic field component can be produced by latitudinal motion of the magnetic field line in solar corona, which can be in form of either random walk suggested by Jokipii or large scale systematic motion suggested by Fisk. © 2004 American Institute of Physics