en Mathematical Modeling and Applications of OR Mathematical Modeling and Applications of OR پژوهشی Original <span style="font-size:11pt"><span style="line-height:normal"><span style="text-autospace:none"><span new="" roman="" style="font-family:" times=""><i><span style="font-size:12.0pt"><span style="letter-spacing:-.25pt">Regression is a statistical technique used in finance, investment, and several other domains to assess the magnitude and precision of the association between a dependent variable (often represented as Y) and a set of other factors (referred to as independent variables). This work introduces a linear programming approach for constructing regression models for Neutrosophic data. To achieve this objective, we use the least absolute deviation approach to transform the regression issue into a linear programming problem. Ultimately, the efficacy of the suggested approach in resolving such problems has been shown via the presentation of a concrete illustration.</span></span></i><b><i><span style="font-size:12.0pt"><span style="letter-spacing:.1pt"></span></span></i></b></span></span></span></span><br> &nbsp; Neutrosophic fuzzy, Regression, Least absolute, Linear programming 1 11 http://iors.ir/journal/browse.php?a_code=A-10-5908-1&slc_lang=en&sid=1 Zahra Behdani zbehdani@yahoo.com 00031947532846002849 00031947532846002849 Yes Department of mathematics and statistics, Behbahan Khatam Alanbia University of Technology, Khouzestan, Iran Majid Darehmiraki darehmiraki@gmail.com 00031947532846002850 00031947532846002850 No Department of mathematics and statistics, Behbahan Khatam Alanbia University of Technology, Khouzestan, Iran