This chapter introduces the basic approach to two-level multilevel modeling. Th e material is challenging because the models are more complex than the general linear model, which most readers will be familiar with from their basic statistics courses. Like everything else, however, one has to start somewhere. Th e general concepts we present in this chapter become more familiar as one reads more research that makes use of multilevel techniques. After ﬁ rst reviewing some basic concepts of the single-level multiple regression model, we develop the basic steps of conducting a multilevel regression analysis using an extended example. Our intent is to develop the rationale behind the speciﬁ cation of this general class of models in a relatively nontechnical manner and to illustrate its use in an applied research situation. Th e methods presented in this chapter should provide a basis for the application of these techniques to a wider set of research problems in the chapters that follow.