Multiple linear regression attempts to model the relationship between two or more explanatory variables and a response variable by fitting alinear equation to observed data. Every value of the independent variable x is associated with a value of the dependent variable y. See how efficient this method can be by looking through the practical example located below. Indeed this case of the alumni giving rate allowed us to create a multiple linear regression model in order to predict the y value that is the alumni giving rate based on various inputs such as the student-fculty ratio or the graduation rate.