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The structures of plasma flows in close binary systems whose accretors havestrong intrinsic magnetic fields are studied. A close binary system with theparameters of a typical polar is considered. The results of three dimensionalnumerical simulations of the material flow from the donor into the accretorRoche lobe are presented. Special attention is given to the flow structure inthe vicinity of the inner Lagrangian point, where the accretion flow is formed.The interaction of the accretion flow material from the envelope of the donorwith the magnetic field of the accretor results in the formation of ahierarchical structure of the magnetosphere, because less dense areas of theaccretion flow are captured by the magnetic field of the white dwarf earlierthan more dense regions. Taking into account this kind of magnetospherestructure can affect analysis results and interpretation of the observations.

Features of the Flow Structure in the Vicinity of the Inner Lagrangian Point in Polars