Abstract: In this paper, the boundary layer problem of the viscous incompressible MHD equations with non-characteristic boundary condition was studied. In a three-dimensional space the solution to viscous MHD equations approximated by that of the ideal MHD equations in the interior region was studied, and by the solution of the zero order boundary layer equations in the boundary layer as both the viscosity coefficient and magnetic diffusion coefficient ν→0. Moreover, the uniform space and time estimates on the approximation in two-dimensional space was obtained.