Simple linear regression is a method used in statistics to model the relationship between a dependent variable and an independent variable through the fitment of a linear equation to the data. With the intention of finding the best fit line that minimizes the sum of squared differences between the observed values and predicted values by the best fit line. This allows for predictions or insights into the relationship between the independent and dependent variable.
In not all cases is a simple linear regression model useful. Such as if the correlation is not actually linear