Linear Regression

Does anyone have a good Linear Regression algorithm? I'm converting an old BASIC program to VB6 and this is what was in the origional:

VB Code:

'---------------------------------------------------
'Rem POLYNOMIAL REGRESSION SUBROUTINE
'Rem INPUTS D-DEGREE OF EQUATION, N-NUMBER OF POINTS
'Rem OUTPUT C(D,COEFFICIENT DEGREE)-COEFFICIENT MATRIX
'-------------------------------------------------
Public Sub Poly_Regression(D As Integer, n As Integer)
 
Dim A(13) As Double
Dim R(7, 8) As Double
Dim T(8) As Double
Dim k As Integer
 
A(1) = n
 
For i = 1 To n
    x = x(i)
    y = y(i)
 
    For j = 2 To 2 * D + 1
        A(j) = A(j) + x ^ (j - 1)
    Next j
 
    For k = 1 To D + 1
        R(k, D + 2) = T(k) + y * x ^ (k - 1)
        T(k) = T(k) + y * x ^ (k - 1)
    Next k
 
    T(D + 2) = T(D + 2) + y ^ 2
Next i
 
For j = 1 To D + 1
    For k = 1 To D + 1
        R(j, k) = A(j + k - 1)
    Next k
Next j
 
For j = 1 To D + 1
    k = j
 
    For i = 1 To D + 2
        S = R(j, i)
        R(j, i) = R(k, i)
        R(k, i) = S
    Next i
    Z = 1 / R(j, j)
 
    For i = 1 To D + 2
        R(j, i) = Z * R(j, i)
    Next i
 
    For k = 1 To D + 1
        If k = j Then GoTo 1230
            Z = -R(k, j)
        For i = 1 To D + 2
            R(k, i) = R(k, i) + Z * R(j, i)
        Next i
    Next k
Next j
 
C(D, 0) = R(1, D + 2)
For j = 1 To D
    C(D, j) = R(j + 1, D + 2)
Next j
 
End Sub

It's slightly archaic and without looking up linear regression on my own yet, I was wondering if someone had a pre-fab routine that was maybe a little more understandable if not shorter. ?