  We investigated the horizontal and the vertical component of the Evershed
flow (EF). To this end, we computed average Stokes V profiles for various
velocity classes in penumbrae at different heliocentric angles. Our results
show that for blueshifted profiles an additional lobe with the same polarity as
the spot is present in the blue side of the average Stokes V profile. The
amplitude of the additional lobe grows with increasing blueshift and with
increasing heliocentric angle. For small redshifts, the profiles show an
additional lobe with the opposite polarity as the spot on the red side of the
average Stokes V profile. Even at disk center, the original polarity of the
average Stokes V profile is reversed for strong redshifts. The transition
between the different types of Stokes V profiles is continuous and indicates
that not only the vertical, but also the horizontal EF is a magnetized stream
of plasma in a magnetic background field.
