In this thesis, we consider the linear regression model for censored data. We would like to compare the difference between the mean imputation approach by Buckley-James (1979) and the median imputation approach. We would consider the two approaches to impute the censored data and estimate the regression parameters with LSE iterative procedure. Then, we estimate the variance by bootstrap method. We compare the finite-sample performance of the two approaches via simulation studies. Finally, we consider the Lung Cancer data by Loprinzi et al. (1994) for illustrations.