Ulysses observed a stable strong CIR from early 1992 through 1994 during its first journey into the southern hemisphere. After the rapid latitude scan in early 1995, Ulysses observed a weaker CIR from early 1996 to mid-1997 in the northern hemisphere as it traveled back to the ecliptic at the orbit of Jupiter. These two CIRs are the observational basis of the investigation into the latitudinal structure of CIRs. The first CIR was caused by an extension of the northern coronal hole into the southern hemisphere during declining solar activity, whereas the second CIR near solar minimum activity was caused by small warps in the streamer belt. The latitudinal structure is described through the presentation of three 26-day periods during the southern CIR. The first at 24 S shows the full plasma interaction region including fast and slow wind streams, the compressed shocked flows with embedded stream interface and heliospheric current sheet (HCS), and the forward and reverse shocks with associated accelerated ions and electrons. The second at 40 S exhibits only the reverse shock, accelerated particles, and the 26-day modulation of cosmic rays. The third at 60 S shows only the accelerated particles and modulated cosmic rays. The possible mechanisms for the access of the accelerated particles and the CIR-modulated cosmic rays to high latitudes above the plasma