Magnetic field dipolarization is a suden change of the magnetic field structure, from a stretched configuration (tail-like) toward a dipolar configuration, and is observed associated with fast plasma flows. Development of flux tubes associated with dipolarization was successfully monitored simultaneously by Cluster, located near the magnetotail current sheet at 16 RE, and by DSP TC1, located at 7 RE in the lobe. A dipolarization was observed by Cluster accompanied by magnetic field variations that can be interpreted due to field-aligned current system, which was supported by the electron observations from the PEACE instrument. These field aligned currents were simultanously observed by DSP TC1.