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.　©　2017,　Editorial　Department　of　Journal　of　Beijing　University　of　Technology.　All　right　reserved.