In the present study, a theoretical investigation is considered for the steady incompressible flow of an electrically conducting and viscous fluid between two porous discs, one rotating while the other is a stationary disc with a constant uniform suction velocity on the surface of both discs. An axial magnetic field is subjected to the fluid. The problem of heat transfer process and the temperature distribution for the flow field has been investigated. The formulation of the problem, the basic governing equations in the suitable system of coordinates and the appropriate boundary conditions that govern the fluid motion have been obtained. By using the suitable similarity transformation, the governing nonlinear partial differential equations of motion are transformed into a dimensionless nonlinear ordinary differential equations that solved by using an analytical approximation method. The graphical illustrations due to the effect of a various values of the Hartmann number, the Reynolds numbers and the Prandtl number on the fluid velocity and the temperature distributions have been discussed.