The real estate valuation is the process of estimating the real estate price based on the real estate description and property features . The aim of this research is to define the main variables and study their effects on defining the price of the residential real estates in Damascus, hence to build a mathematical model based on Multiple Regression Analysis method for the valuation of these Real Estates Data on 130 residential real estates in Damascus were collected and analyzed using the SPSS package . The Analyses have revealed that it is possible to rely on the Multiple Regression Analyses model to estimate the price of the real estate but only after defining and testing its shortcomings and transforming the model into Multiple – Non linear Regression model . This research concluded that the relationship between the price of the real estate and the studied variables is nonlinear .