A method is developed for finding a straight line of best fit to a set of two dimensional points such that the sum of the absolute values of the vertical deviations of the points from the line is a minimum. This is first done with the restriction that the line pass through any designated point. In this case one application of a numerical procedure leads to the solution, which may be an unique line, or a sheaf of lines. When the restriction is removed, iteration of the procedure is necessary to find the line or lines of least deviations.