The formation of magnetic fine structures and associated electric curr
ents is considered in the context of the coronal heating problem. The
penetration of field-aligned electric currents into the lower atmosphe
re is discussed. It is argued that currents strong enough to heat the
corona can persist only for short periods of time. The formation of th
in currents sheets is discussed. It is argued that photospheric magnet
ic structures (flux tubes) play an important role in the generation of
coronal currents.