In the present paper, the boundary layer flow of Walters Liquid B Model over a stretching plate has been considered to solve heat flow problem with variable conductivity. First, using similarity transformation, the velocity components of velocity have been obtained. Then, the heat flow problem has been considered in two ways: 1) prescribed surface temperature (PST), and 2) prescribed stretching plate heat flux (PHF) in case of variable conductivity. Due to variable conductivity, temperature profile has its two part- one mean tempera-ture and other temperature profile induced due to variable conductivity. The related results have been dis-cussed with the help of graphs.