Polar alignment is the act of aligning the rotational axis of a telescope's equatorial mount or a sundial in parallel with that of the Earth.
The method to use differs depending on whether the alignment is taking place in daylight or in night. Furthermore, the method differs if the alignment is done in the Northern Hemisphere or Southern Hemisphere. The purpose of the alignment also must be considered. For example, the demand for accuracy is much more significant in astrophotography than in occasional stargazing.
In the Northern hemisphere, sighting Polaris the North Star is the usual procedure for aligning a telescope mount's polar axis parallel to the Earth's axis. Polaris is approximately three quarters of a degree from the North Celestial Pole and is easily seen by the naked eye.
σ Octantis, sometimes known as the South Star, can be sighted in the Southern hemisphere to perform polar alignment. At magnitude +5.6, it is difficult for inexperienced observers to locate in the sky. Its declination of -88° 57′ 23″ places it within 1° 2′ 37" of the South Celestial Pole. An even closer star BQ Octantis of magnitude +6.9 lies 10' from the South Pole as of 2016. Although not visible to the naked eye, it is easily visible in most polar scopes. It will be closest (9') to the South Pole in the year 2027.
In the Northern hemisphere, rough alignment can be done by visually aligning the axis of the telescope mount with Polaris. In the Southern hemisphere or places where Polaris is not visible, a rough alignment is performed by ensuring the mount is level, adjusting the latitude adjustment pointer to match the observer's latitude, and aligning the axis of the mount with true south or north by means of a magnetic compass (after taking the local magnetic declination into account). This method can sometimes be adequate for general observing through the eyepiece or for very wide angle astro-imaging with a tripod-mounted camera. This method is often used by newcomers to amateur astronomy equipped with an equatorially-mounted telescope.