  In this paper, the existence of finite-time splash singularity is proved for
the free-boundary problem of the viscous and non-resistive incompressible
magnetohydrodynamic (MHD) equations in $ \mathbb{R}^{3}$, based on a
construction of a sequence of initial data alongside delicate estimates of the
solutions. The result and analysis in this paper generalize those by Coutand
and Shkoller in [14, Ann. Inst. H. Poincar\'{e} C Anal. Non Lin\'{e}aire, 2019]
from the viscous surface waves to the viscous conducting fluids with magnetic
effects for which non-trivial magnetic fields may present on the free boundary.
The arguments in this paper also hold for any space dimension $d\ge 2$.
