In the paper with above title (Ahmed, 2010), the steady MHD heat and mass transfer by mixed convection flow of a viscous, incompressible, electrically-conducting, Newtonian fluid over a vertical porous plate taking into account the induced magnetic field has been studied. Results have been presented for air and water at 20°C with Prandtl numbers of 0.71 and 7, respectively, and the whole work is devoted to air and water. The above work is interesting but has serious disadvantage which is analyzed as follows:(1) In Page 64, it is mentioned that "The Eckert number, Ec, is small" and in Page 67, "by adding a small term (Eckert number in this work) to" is mentioned. However, this parameter has not been defined anywhere in the paper. Usually this parameter occurs when the viscous dissipation term is included in the energy equation. However, in the present problem, no viscous dissipation term exists. This is a serious error.(2) The important new thing in this work is the assumption that, except for the applied external uniform magnetic field, the electrically conducting fluid induces a new magnetic field which interacts with the applied external magnetic field. However, the importance of the induced magnetic field depends on the magnetic Reynolds number which is defined as follows (Davidson, 2006) ulwhere, µ is the magnetic permeability, σ is the fluid electrical conductivity, u is the characteristic velocity of the flow, and l is the characteristic length scale. When the magnetic Reynolds number is much smaller than unity (R m << 1) the induced magnetic field is negligible and the imposed external magnetic field is unaffected by the moving conducting fluid (Davidson, 2006). In most laboratory experiments or industrial processes R m is very low, usually less than 10 -2 (Knaepen et al., 2003). In contrast, when the magnetic Reynolds number is equal to or greater than unity (R m >> 1) the induced magnetic field is important and should be taken into account. Indeed certain applications, such as advanced schemes for the control of magnetogasdynamic flows around hypersonic vehicles, involve values of R m of the order 1 to 10 (Knaepen et al., 2003).In the above work, the author took into account the induced magnetic field without any reference to the magnetic Reynolds number which is the suitable criterion.Let us calculate here R m for air at 20 °C. Air electrical conductivity at 20 °C is 3*10 −15 to 8*10 Pawar et al., 2009), whereas air magnetic permeability is 1.257*10 −6 Vs /Am, (Magnabosco et al., 2006). For a typical velocity u =1.0 m/ s and a typical length scale l =0.1 m, the magnetic Reynolds number (dimensionless) is: R m ≅ 3.8* 10 −22 .