The ion acoustic wave‐electron gyrofrequency resonance is examined quantitatively, and the results are used to discuss the plausibility of invoking this mechanism to explain the production ofE>30 kev electrons in the solar wind‐geomagnetic field transition region. The wave is represented by a potential distribution ϕ = ϕ0sin (k · r ‐ ωt+ ψ) with 0<ω<Ωp(ion plasma frequency), 0