With the method of one-variable linear regression analysis, variables can be categorized as dependent and independent variables in determining the relationship between the two variables. Within the scope of the relationship between two variables in the linear sense in statistical package programs and literature, when both variables have functionality as independent variables, the relations of the variables are the same. Within the scope of the linear relationship between the two variables, the effects of the variables on each other can be calculated by the distance of the observed points (coordinates) formed with the functionality of the variables as independent variables to the linear regression line created within the framework of the data of both variables. Because the closer the points observed in a relationship to the regression line, the relationship between the variables becomes more meaningful and strong. In this context, the purpose of the study is to explain that the effect values ??of the variables can be calculated by using the one-variable linear regression method between two variables. In this framework, two imaginary variables named "M", "N" and imaginary data belonging to both imaginary variables were created. According to the result of the application part of the study, within the method of univariate linear regression analysis, the variable '' N '' affected the variable '' M '' more than the variable '' N ''.