Mathematical model of the processes in inductive high frequency sources of plasma and electrons is represented in single component magnetic hydrodynamics approximation. Equations are written in two-dimension form in the supposition about axial symmetry of task. Motion transition is described by viscosity equation considering magnetic field influence on dissipative processes in rarified substance. Preliminary estimations of magnetic skin layer and current layer thickness are represented. Boundary conditions are written considering particles, motion and energy flow on device surfaces. The results of source testing operating on argon and nitrogen are represented. Key words: high frequency ionization, plasma source, electrons source.