This work probes the combined effects of magnetic field and viscous dissipation on heat field and examine the second law analysis (entropy generation) in an electrically conducting fluid under the effect of wall mass transfer over continuous stretched non-isothermal surface with variable viscosity. The viscosity of the fluid is assumed to be an inverse linear function of temperature. The governing equation for the problem are changed to dimensionless ordinary differential equations by using similarity transformation and solved numerically by using Rung Kutta and Shooting technique. Velocity, concentration and temperature distribution are obtained and used to compute the entropy generation and the Bejan number in the flow field. The effect of variable viscosity, Schmidt number, Hartman and Reynolds number on the velocity, concentration, temperature, entropy generation and Bejan number are studied and discussed.