The magnetoresistance (MR) of SrTiO 3 is theoretically investigated based on the Boltzmann equation by considering its detailed band structure. The formula for MR proposed by Mackey and Sybert is extended to be applicable to a system with an arbitrarily shaped Fermi surface. It is shown that the angular dependence of the diagonal component of the mass tensor causes transverse MR, whereas that of the offdiagonal component causes longitudinal MR with only a single closed Fermi surface, which overturns the textbook understanding of MR. The calculated MR (300% at 10 T) quantitatively agrees with the experimental results for SrTiO 3 including the behavior of the linear MR. The negative Gaussian curvature of the Fermi surface of SrTiO 3 and its resulting negative longitudinal and transverse MR are also discussed.