Since the seminal work of Negele and Vautherin, the Wigner-Seitz approximation has been widely applied to study the inner crust of neutron stars formed of nuclear clusters immersed in a neutron sea. In this article, the validity of this approximation is discussed in the framework of the band theory of solids. For a typical cell of 200 Zr, present in the external layers of the inner crust, it is shown that the ground state properties of the neutron gas are rather well reproduced by the Wigner-Seitz approximation, while its dynamical properties depend on the energy scale of the process of interest or on the temperature. It is concluded that the Wigner-Seitz approximation is well suited for describing the inner crust of young neutron stars and the collapsing core of massive stars during supernovae explosions. However the band theory is required for low temperature transport properties as, for instance, the effective neutron mass giving rise to entrainment effects. In the standard model of neutron stars [1], the crust is believed to be formed of nuclear clusters in a body centered cubic lattice stabilized by Coulomb forces and considered infinite and pure (made of only one type of nuclei at a given density). In the inner crust, at densities above ∼ 4.10 11 g.cm −3 and below ∼ 10 14 g.cm −3 , the "neutron drip" regime is reached and the clusters are surrounded by a neutron fluid. A formal comparison can be made with electrons in ordinary solids present on earth: part of the neutrons participate to the nuclear clusters which form the lattice (equivalent to electrons bounded to atoms) while part of the neutrons are delocalized over the whole crystal (equivalent to valence electrons). As a consequence, the band theory of solids developed in condensed matter [2] can be applied to describe the crust of neutron star. But due to the highly specific numerical issues of band theory, nuclear physicists have preferred to use an approximation due to Wigner and Seitz (W-S) [3,4], where the crust is divided into independent and spherical cells. Since the work of Negele and Vautherin [5], the W-S approximation has been used to predict the structure of the crust, the pairing properties, the thermal effects, or the low lying energy excitation spectrum [6,7,8,9,10,11,12]. Only recently, band theory calculations have been carried out in order to study the hydrodynamical properties of the neutron fluid and in particular the neutron effective mass giving rise to entrainment effects [13,14,15], although these calculations are not yet self-consistent. While the W-S approximation is well justified below the "neutron drip" regime, its validity beyond remains to be assessed.In this article, we investigate the limitations of the W-S approximation in the ρ ∼ 7.10 11 g.cm −3 density layer of the inner crust, composed of a crystal of zirconium like clusters [5] surrounded by the neutron gas. In Sect. I, before discussing the W-S approximation, we briefly review the band theory of solids. Then we compare in Sect. II the results of the band theory...