In order to locate the atmospheric origin, direction finding must be used. As direction finding has various types of error, the arrival direction of atmospherics is normally disturbed by these errors. In this paper, using a simple ionospheric model for nighttime, the wave polarization due to the effect of the Earth's magnetic field is calculated for both ELF and VLF bands below 10 kHz and also the behavior of the bearing error is investigated as a function of propagation distance. This paper shows that if the direction finding can be operated at a frequency in the ELF range, there would be two merits in comparison with 10 kHz direction finding.