  As a continuation of \cite{LXY}, the paper aims to justify the high Reynolds
numbers limit for the MHD system with Prandtl boundary layer expansion when
no-slip boundary condition is imposed on velocity field and perfect conducting
boundary condition on magnetic field. Under the assumption that the viscosity
and resistivity coefficients are of the same order and the initial tangential
magnetic field on the boundary is not degenerate, we justify the validity of
the Prandtl boundary layer expansion and give a $L^\infty$ estimate on the
error by multi-scale analysis.
