This article presents a method for depth estimation using image focus based on the linear regression model. Two datasets are selected for each pixel based on the maximum value which is calculated using Laplacian operator. Then linear regression model is used to find lines that approximate these datasets. The best fit lines are found using least squares method. After approximating the two lines, their intersection point is calculated, and weights are assigned to calculate the new value for the depth map. The proposed method is compared with four depth estimation algorithms. Six different objects are selected for testing the proposed method. © 2011 Wiley Periodicals, Inc.