Dim x(3), y(3) m = 3 x(1) = 0 x(2) = 1 x(3) = 2 y(1) = 7 y(2) = 9 y(3) = 11 sx = 0 For j = 1 To m sx = sx + x(j) Next j sy = 0 For j = 1 To m sy = sy + y(j) Next j sxy = 0 For j = 1 To m sxy = sxy + x(j) * y(j) Next j sx2 = 0 For j = 1 To m sx2 = sx2 + x(j) ^ 2 Next j g = (m * sxy - sx * sy) / (m * sx2 - sx ^ 2) i = (sy - g * sx) / m MsgBox g MsgBox i