Maximum efficiency condition of MHD power generation have been derived as follows:
(1) Spacialy homogeneous distribution both of induced electro-motive-force and of the ratio of the applied magnetic induction to the density of a working fluid are required for irrespective of compressible or incompressible plasmas.
(2) In case of incompressible plasmas, a homogeneous distribution of the magnetic induction is requested.
(3) The magnitude of the required external loading at optimum and maximum efficiency power conversion is determined and it is proved that the optimum value of loading exists in a light load region.