Numerical solution for the flow of an incompressible, steady and viscous electrically conducting fluid between two horizontal parallel non-conducting plates, the lower one is a stretching sheet and the upper one is a porous stretching sheet is found. The effects lof flow parameters namely M the magnetic parameter, the suction parameter and R the Reynolds number have been observed on velocity profiles. Similarity transformations have been used. The resulting ordinary differential equations are solved by using SOR method and Simpson’s (1/3) rule. The results have been improved by Richardson extrapolation. The numerical scheme is straightforward, easy to program and very efficient.