The parallel of latitude about 23½° (23.45°) north of the Equator. The importance of this line lies in the fact that its degree of angle from the Equator is the same as the inclination of the Earth's axis from the vertical to the plane of the ecliptic. Because of this inclination of the axis and the revolution of the Earth in its orbit, the vertical overhead rays of the Sun may progress as far north as 23½°. At no place north of the Tropic of Cancer will the Sun, at noon, be 90° overhead.