One of the keys to understand coronal heating is to understand the (magneti
c) structure of the atmosphere below the respective coronal features. The E
UV emission lines formed in the thin transition region from the chromospher
e to the corona present a sensitive tool to study the structure and dynamic
s of the lowermost corona and its connection to the chromosphere. Data from
the SUMER spectrograph on SOHO show for the first time that broad componen
ts are a common feature of emission line profiles formed from some 40 000 K
to 10(6) K. The contribution of that tail component to the total intensity
of the line exhibits a trend with line formation temperature that peaks in
the middle transition region with smaller contribution at high and low tem
peratures. The line width of the tail component shows a monotonic increase
with temperature that is consistent with a passing Alfven wave, which is in
contrast to the trend in width of the line core. Together with previous ob
servations this presents evidence that the line core and the tail component
are formed in radically different physically regimes. It is proposed that
these are small closed loops and coronal funnels, respectively, with the la
tter being the footpoints of large coronal loops. The new results on the st
ructuring of the transition region will improve understanding on heating th
e corona and accelerating the solar wind.