At the heart of quantitative research is regression analysis. A regression model simply measures the association of two variables - variation: the dependent variable's observed value from its mean in relation to the independent variables observed value from its predicted value. I refer to this as 'variation of numbers in a column of a spreadsheet'. The regression calculation does not distinguish the meaning of these numbers. It is a researcher who performs the task of giving meaning to the output of a regression analysis. In this discussion, analyze the role of a researcher in performing regression analysis and how he or she gives meaning to the regression output.