The tangential layers are characterized by a bulk plasma velocity and a magnetic field that are perpendicular to the gradient direction. They have been extensively described in the frame of the magnetohydrodynamic (MHD) theory. But the MHD theory does not look inside the transition region if the transition has a size of a few ion gyroradii. A series of kinetic tangential equilibria, valid for a collisionless plasma is presented. These equilibria are exact analytical solutions of the Maxwell-Vlasov equations. The particle distribution functions are sums of an infinite number of elementary functions parametrized by a vector potential. Examples of equilibria relevant to space plasmas are shown. A model for the deep and sharp density depletions observed in the auroral zone of the Earth is proposed. Tangential equilibria are also relevant for the study of planetary environments and of remote astrophysical plasmas. (C) 2003 American Institute of Physics.