This lesson is an introduction to Multiple Regression Analysis or MRA, a statistical process used widely in many professions to estimate the relationship among variables. The aim of this video is to make it easier for students to understand the introduction to the concept of MRA based upon a property valuation setting. In order to facilitate students’ understanding of this, a scaffolding method is used whereby students are first exposed to basic equations. Then they will be introduced to the concept of variables, teaching them to calculate property value based on only 2 variables. Their understanding is further enhanced by exposing them to multiple variables related to property valuation. Finally, they are asked to calculate property value based on multiple variables. It is shown in this video that finding the value of two variables is possible using the paired comparison method, but that the same method cannot be applied if we have more than 2 equations; that is when Multiple Regression Analysis is needed. MRA can solve problems related to more than 2 equations. A prerequisite for students is an understanding of basic statistics such as total, average, mod, mean and median.