Low‐pass filtered data from the ICE electron spectrometer are used to examine relationships between plasma densities, flow speeds, flow directions, and temperatures at distances within ∼10⁵ km of the Comet Giacobini‐Zinner nucleus. The sheath/transition region is characterized by electron temperatures of ∼4 × 10⁵K but with flow speeds and densities that commonly vary by factors of three or more. The largest amplitude density spikes often have significant flow changes associated with them, but a consistent pattern (as might accompany cometary rays, for example) is not found. Power spectral analyses in and near the sheath/transition regions show that density fluctuation levels are enhanced at all detectable frequencies from ∼0 to 21 mHz, consistent with strong density fluctuations on all measured time scales. Marginally significant power peaks are seen at periods of ∼4 min on the inbound pass and at ∼2 min on the outbound pass. Mechanisms such as amplification of convected ion pick‐up waves and cometary rays for producing the large plasma variations are discussed. It is also suggested that a Rayleigh‐Taylor driven mixing mechanism at a mass loading boundary ∼10⁵ km from the nucleus may be operative.