The effects of viscosity on the resonance absorption of incompressible MHD surface waves, which occurs when the waves are supported by a thin 'transition layer' rather than by a discontinuous surface, are considered. The behavior of the plasma and fields inside the transition layer is considered, allowing for classical viscosity. An inhomogeneous Airy equation for the velocity component along the propagative direction is obtained in the vicinity of the resonant field line. The viscous stress tensor for a magnetized plasma is considered, and a simple algebraic steady state equation is obtained for the velocity component along the background magnetic field. The net heating rate is evaluated and found to be independent of the viscosity coefficient, and to correspond to the surface wave 'decay rate' obtained from ideal MHD equations.