Magnetohydrodynamics (MHD) describes the physical behavior of inductively coupled plasma (ICP). The goal of this paper is to provide a physical understanding of a process ICP torch using a resistive MHD model. This includes a basic description and derivation of the fluid model. Inductive plasma is treated as a continuous, conducting fluid that satisfies the classical laws of motion and thermodynamics. This model combines fluid equations, similar to those used in fluid dynamics, with Maxwell’s equations. Steady fluid flow and temperature equations are simultaneously solved (direct method) using a finite elements method (FEM). The electromagnetic field equations are formulated in terms of potential vector with applied voltage source, so this model is physically more consistent, a more accurate and a faster simulation. The governing resistive MHD equations for an inductive plasma flow under local thermodynamic equilibrium (LTE) and laminar flow are presented, with appropriate boundary conditions. The model enabled to obtain the electromagnetic fields, temperature and flow velocity distributions also allows the determination of the electric parameters such as impedance of the plasma torch, total power, eddy losses, etc.