I would advise you to not bother too much with dirt in the viewfinder, but if you want to clean it anyway, you should try to blow the dirt using a rubber blower; don´t use anything else. Same for the mirror.
First, gently blow the external surface of the viewfinder and see if the dirt has gone away; if not, the dirt is on the other surface and you have to release the lock of the viewfinder frame to access it. Take a look at this video clip to get an idea on to do this (the movie is about replacing the focusing screen but the procedure is similar as to the required for cleaning):
http://www.youtube.com/watch?v=YqZCjT-jr1s&feature=PlayList&p=D15A94962D5225...rom=PL&index=5
Also look here for instructions about unlocking the viewfinder frame:
http://www.focusingscreen.com/work/kmen.htm
Please, be careful; not a difficult op. but consider that you may damage the viewfinder or the frame because of some insignificant dirt spots that don't affect your photos or focusing procedures.