Kriging estimation is one of the most important methods of spatial estimation. The family of kriging estimators includes linear estimator like simple kriging, ordinary kriging, indicator kriging and universal kriging, as well as nonlinear estimator of disjunctive kriging. As a linear estimator, simple kriging and ordinary kriging require similar statistical properties for their parameters as does the multiple linear regression. However, the statistical properties of random variables are different for kriging and multiple linear regression. This paper discusses the similarity and assimilarity of kriging and multiple linear regression and help to clarify situations in which these methods are to be adopted. In addition, the implication of variogram behavior is interpreted and will benefit the selection of variogram model and parameters.