AbstractWe study the newly formed (with an upper limit of ∼101 min) subauroral flows in the topside ionosphere. These include the dawnside subauroral flows observed at ∼5–6 magnetic local time (MLT), the duskside sub‐auroral polarization streams (SAPS) at ∼15 MLT, and the nightside sub‐auroral ion drifts (SAID) at ∼19–20 MLT. We employ the same types of observations for investigating the various underlying magnetospheric processes related to the development of the newly formed subauroral flows. These processes include (a) the stretching of magnetic field lines (leading to plasma density dropouts) due to the unfolding magnetotail reconnection, (b) the dawnside and nightside diversions of the magnetotail‐reconnection—related earthward plasma flows, (c) the ongoing particle injections, and (d) the trapping of ring current protons at subauroral and auroral latitudes. Based on these processes (a–d), we found strong similarities in the development of the newly formed dawnside and duskside/nightside subauroral flows investigated. At the dawnside plasmapause in the inner magnetosphere equatorial plane, the outward and duskward electric (E) field components provide observational evidence that the newly formed dawnside rapid narrow subauroral flows were SAID developing in the dawn sector. Evidence shows that the newly formed dawnside broad subauroral flow channel was associated with upward Region 2 (R2) field‐aligned currents (FACs) and equatorward subauroral polarization E field, and thus, was the dawnside equivalent of the duskside SAPS associated with downward R2 FACs and poleward subauroral polarization E field. Further evidence includes the inner magnetosphere observations of the hot zone both on the dusk/nightside and on the dawnside.