Dynamic respiratory system mechanics can be determined using multiple linear regression (MLR) analysis. There is no need for a particular ventilator setting or for a special ventilatory manoeuvre. The purpose of this study was to investigate whether or not different ventilator modes and the¯ow-dependent resistance of the endotracheal tube (ETT) in¯uence the determination of resistance and compliance by MLR.Ten paediatric patients who were on controlled mechanical ventilation for various disorders were investigated. The ventilator modes were changed between pressure control (PC) and volume control (VC). Flow and airway pressure were measured and tracheal pressure was continuously calculated. Each mode was applied for 3 min, and 10 consecutive breaths at the end of each period were analysed. Respiratory mechanics were determined by MLR based on either airway pressure, thus including the resistance of the ETT, or tracheal pressure.Resistance was found to be slightly higher in PC than in VC. There was no effect on determination of compliance between the different modes. Elimination of the¯ow-dependent resistance of the ETT preserved the differences between the modes.The authors conclude that using multiple linear regression compliance is not affected by the actual ventilator mode, whereas resistance is. Eur Respir J 2001; 17: 115±121. Sophisticated analysis of respiratory mechanics has been proposed for mechanically ventilated infants and children in the intensive care unit [1]. During each analysis, the physician at the bedside can assess pulmonary state and course, by evaluating respiratory system resistance (Rrs) and/or compliance (Crs) [2]. The effects of bronchodilators and other treatments can also be assessed [3], and the ventilator settings can be adjusted with respect to the actual mechanical state of the patient's lung [4,5] in order to minimize the mechanical stress for the patient's lung, and to prevent ventilator associated lung injury [6±8]. Thus, for respiratory monitoring, the physician at the bedside has to obtain Rrs and Crs easily and quickly, preferably on-line. Multiple linear regression (MLR) analysis is a method for analysis of pulmonary mechanics, that does not require any special ventilator setting or manoeuvre. However, the respiratory system must be passive, since the pressure generated by respiratory muscle activity cannot be predicted. The parameters Rrs and Crs are determined by solving the equation of motion of the passive respiratory system by least square ®tting, using the continuously measured samples of pressure,¯ow, and volume [9±12]. The advantages of MLR are obvious: 1) there are no cumbersome or time-consuming manoeuvres to perform; 2) MLR permits simultaneous determination of both Crs and Rrs; 3) parameters can be determined on-line, on a breath-by-breath basis, without changing the actual ventilator setting during ongoing mechanical ventilation.However, as the method uses all data points sampled during one breath and as different ventilator modes produce different¯o...