Using a Monte Carlo approach, comparison was made between traditional procedures and a multiple linear regression approach to test for differences between values of r sub 1 and r sub 2 when sample data were dependent and independent. For independent sample data, results from a z-test were compared to results from using multiple linear regression. The two procedures were found to be comparable. Whether there is an acceptable procedure for testing for a difference between r sub 1 and r sub 2 coefficients for dependent samples has been questioned. Multiple linear regression results were compared to recommended procedures using a t-test and a z-test. Comparative data indicated no important differences in the three procedures. (Author)