The present paper is concerned with the analysis of inherent irreversibility in hydromagnetic boundary layer flow of variable viscosity fluid over a semi-infinite flat plate under the influence of thermal radiation and Newtonian heating. Using local similarity solution technique and shooting quadrature, the velocity and temperature profiles are obtained numerically and utilized to compute the entropy generation number. The effects of magnetic field parameter, Brinkmann number, the Prandtl number, variable viscosity parameter, radiation parameter and local Biot number on the fluid velocity profiles, temperature profiles, local skin friction and local Nusselt number are presented. The influences of the same parameters and the dimensionless group parameter on the entropy generation rate in the flow regime and Bejan number are calculated, depicted graphically and discussed quantitatively. It is observed that the peak of entropy generation rate is attained within the boundary layer region and plate surface act as a strong source of entropy generation and heat transfer irreversibility.