In this paper we describe the stratospheric and mesospheric ozone (version V5r_O3_m22) distributions retrieved from MIPAS observations in the three middle atmosphere modes (MA, NLC and UA) taken with an unapodized spectral resolution of 0.0625 cm −1 from 2005 until April 2012. O 3 is retrieved from microwindows in the 14.8 µm and 10 µm spectral regions and requires non-LTE modelling of the O 3 v 1 and v 3 vibrational levels. Ozone is reliably retrieved from 20 km in the MA mode (40 km for UA and NLC) up to ∼105 km during dark conditions and up to ∼95 km during illuminated conditions. 5 Daytime MIPAS O 3 has an average vertical resolution of 3-4 km below 70 km, 6-8 km at 70-80 km, 8-10 km at 80-90 km and 5-7 km at the secondary maximum (90-100 km). For nighttime conditions the vertical resolution is similar below 70 km, and better in the upper mesosphere and lower thermosphere: 4-6 km at 70-100 km, 4-5 km at the secondary maximum, and 6-8 km at 100-105 km. The noise error for daytime conditions is typically smaller than 2% below 50 km, 2-10% between 50 and 70 km, 10-20% at 70-90 km and ∼30% above 95 km. For nighttime, the noise errors are very similar below around 70 km 10 but significantly smaller above, being 10-20% at 75-95 km, 20-30% at 95-100 km and larger than 30% above 100 km. The additional major O 3 errors are the spectroscopic data uncertainties below 50 km (10-12%), and the non-LTE and temperature errors above 70 km. The validation performed suggests that the spectroscopic errors below 50 km, mainly caused by the O 3 air-broadened half-widths of the v 2 band, are overestimated. The non-LTE error (including the uncertainty of atomic oxygen at nighttime) is relevant only above ∼85 km with values of 15-20%. The temperature error varies from ∼3% up to 80 km 15 to 15-20% near 100 km. Between 50 and 70 km, the pointing and spectroscopic errors are the dominant uncertainties. The validation performed in comparisons with SABER, GOMOS, MLS, SMILES and ACE-FTS shows that MIPAS O 3 has an accuracy better than 5% at and below 50 km, with a positive bias of a few percent. In the 50-75 km region, MIPAS O 3 has a positive bias of ≈10%, which is possibly caused in part by O 3 spectroscopic errors in the 10 µm region. Between 75 and 90 km, MIPAS nighttime O 3 is in agreement with other instruments by 10%, but for daytime the agreement is slightly larger, 20 ∼10-20%. Above 90 km, MIPAS daytime O 3 is in agreement with other instruments by 10%. At nighttime, however, it shows a positive bias increasing from 10% at 90 km to 20% at 95-100 km, the latter of which is attributed to the large atomic oxygen Atmos. Meas. Tech. Discuss., https://doi.abundance used. We also present MIPAS O 3 distributions as function of altitude, latitude and time, showing the major O 3 features in the middle and upper mesosphere. In addition to the rapid diurnal variation due to photochemistry, the data also show apparent signatures of the diurnal migrating tide, both during day and nighttime, as well as the effects of the semi-annual oscillation ...