Utilizing associated observations of Geotail and ACE satellites from the year of 1998 to 2005, we investigated the X lines in the near‐Earth tail under different interplanetary magnetic field (IMF) conditions. The X lines are recognized by the tailward fast flows with negative Bz. Statistically, the X lines in the tail can be observed for southward as well as northward IMF, but more frequently observed for southward IMF. A typical case on 26 April 2005 showed clear evidence that the X line can occur for northward IMF while the geomagnetic activity is particularly quiet. Further analysis showed that the X line‐related solar wind has stronger Ey and Bz components for southward than northward IMF. In addition, the X line‐related geomagnetic activities are stronger for southward than northward IMF.