The structure and dynamics of the outer solar atmosphere are reviewed with emphasis on the role played by the magnetic field. Contemporary observations that focus on high resolution imaging over a range of temperatures, as well as UV, EUV and hard X-ray spectroscopy, demonstrate the presence of a vast range of temporal and spatial scales, mass motions, and particle energies present. By focussing on recent developments in the chromosphere, corona and solar wind, it is shown that small scale processes, in particular magnetic reconnection, play a central role in determining the large-scale structure and properties of all regions. This coupling of scales is central to understanding the atmosphere, yet poses formidable challenges for theoretical models.
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