In this article, a two grid partition of unity finite element method is proposed and investigated for electrically conducting incompressible fluid flows. This algorithm involves solving a much smaller nonlinear problem on a coarse grid, utilizing a partition of unity to decompose reasonably the residual problem into a series of independent subproblems on a fine grid, and carrying out a further coarse correction on the coarse grid. Rigorously theoretical analysis is presented and convergence results indicate that the method could reach the optimal convergence orders with proper configurations between the coarse mesh size H and the fine mesh size h. Finally, some numerical results are reported to verify our theoretical findings.