In　this　paper,　we　study　the　boundary　layer　problem　for　the　incompressible　MHD　system　with　the　magnetic　field　having　a　non-characteristic　perfect　conducting　wall　boundary　condition.　Using　the　multi-scale　analysis　and　asymptotic　expansion　approach,　we　can　construct　the　approximate　solutions　for　the　viscous　and　diffuse　MHD　system,　and　utilize　the　careful　energy　method　to　prove　the　validity　of　the　approximate　solutions.