The purpose of the current study is to show how the specification of a linear regression model with dummy variables and the performance of some statistical tests enable to achieve very efficiently the main purpose of analysis of covariance (ANCOVA), that is, to assess the influence of two or more nominal variables in a response
variable, once controlled the potential effect of one or more quantitative factors. In this sense, ANCOVA may be understood as the link between analysis of variance (ANOVA) and linear regression.

keywords: linear regression, dummy variables, ANCOVA.