The steady boundary layer flow over a moving permeable sheet in a Viscous and incompressible fluid is considered. In addition to the mass transfer from the plate (suction or injection), the viscous dissipation term is also included into the energy equation. The sheet is assumed to move in the same or opposite direction to the free stream. The governing partial differential equations are first transformed into ordinary differential equations before they are solved numerically by a finite-difference scheme. The numerical results are compared with known results from the open literature for some particular cases of the present study, to support their validity. The effects of the governing parameters on the flow and thermal fields are examined. The numerical results indicate that dual solutions exist when the sheet and the free stream move in the opposite directions. Moreover, compared to injection, Suction increases the skin friction coefficient and the heat transfer rates at the Surface. besides delays the boundary layer separation. (C) 2008 Elsevier B.V. All rights reserved.