AbstractSato et al. have studied the secondary electron emission and the sheath formation in the presence of a magnetic field. The rate of secondary electron inflow has been reported for two angular distributions of the secondary electrons: cosine and isotropic. While the cosine distribution has been correctly implemented, the isotropic one has been misdefined, leading to defective results. The present comment discusses the difference between the isotropic and false isotropic distributions and compares the subsequent results.