This publication reports analytical and numerical results concerning the interaction of gyrating electrons with a plasma boundary sheath, with focus on partially magnetized technological plasmas. It is assumed that the electron Debye length l D is much smaller than the electron gyroradius r L , andr L in turn much smaller than the mean free path λ and the gradient length L of the fields. Focusing on the scale of the gyroradius, the sheath is assumed as infinitesimally thin (l 0 D ), collisions are neglected (l ¥), the magnetic field is taken as homogeneous, and electric fields (=potential gradients) in the bulk are neglected ( ¥ L ). The interaction of an electron with the electric field of the plasma boundary sheath is represented by a specular reflection -• v v v e e 2 z z of the velocity v at the plane z=0 ofa naturally oriented Cartesian coordinate system ( ) x y z , , . The electron trajectory is then given as sequences of helical sections, with the kinetic energy ò and the canonical momenta p x and p y conserved, but not the position of the axis (base point R 0 ), theslope (pitch angle χ), and the phase (gyrophase j). A 'virtual interaction' which directly maps the incoming electrons to the outgoing ones is introduced and studied in dependence of the angle γ between the field and the sheath normal e z . The corresponding scattering operator is constructed, mathematically characterized, and given as an infinite matrix. An equivalent boundary condition for a transformed kinetic model is derived.