When
and
have a measurement error component, we wish to write

where
and
are assumed to be independently distributed error components. Therefore,

So, the angle
representing the slope
is expressed as

In order to remove the dependence of the distribution of
on
, we create a new angle which we call
where

To form an intuitive notion of this transformation, let us suppose that e = 1 and
. If the change in x,
is large, the error in the angle will be small. However, if
is small, the error in the angle will be large. When we weight
by
, we remove the dependence of the error on
. Of course, e is an unobserved variable, but even so, we can remove this bias from
. The adequacy of this bias correction factor requires the independence of
and
.
Thus, we may estimate
with

the standard regression equation.