Abstract: | Polar faculae are of special interest for solar physics because of their close relationship to the global magnetic field of the Sun and to solar activity, and because of the recently found kilogauss magnetic fields, which are very unusual for the structures outside active regions at high latitudes of the Sun. The idea is that polar faculae can be represented by bundles of unresolved small‐scale magnetic flux tubes, which are characterized by sizes of about 100 km and strong magnetic fields. High resolution spectro‐polarimetric observations of the considered structures were performed and complemented by the radiation transfer calculations with oblique rays passing through an inhomogeneous magnetic medium. The recent results of observations and numerical calculations are presented. |