Linear regression is a statistical method used to model the relationship between a dependent variable and one or more independent variables. It works by fitting a straight line to the data points in order to predict the value of the dependent variable based on the values of the independent variables. The goal of linear regression is to find the best-fitting line that minimizes the sum of the squared differences between the actual and predicted values. Linear regression is commonly used in a wide range of fields, including economics, finance, biology, and social sciences, to analyze and predict relationships between variables.