We developed and implemented a theory, involving the propagation of a wave in a magnetic field for boundary layer analysis of flow structures. Our investigation revealed that the position of nodes in a standing wave is a function of the applied magnetic field. Hence, an approximate solution to the acoustical wave problem near a rigid wall was derived using the perturbation theory. Our results revealed that the velocity of the steady flow outside the boundary layer was independent of viscosity but was dependents on magnetic field. The practical implication of the derived result has been presented by discussing one illustration: a case in which an external standing wave is imposed in the transverse direction with respect to the main flow. The flow may be described using the three non -dimensional parameters. Streamline behavior was plotted for the volumetric flow rate analysis of the problem. (C) 2017 Elsevier B.V. All rights reserved.