The purpose of this paper is to develop a linear regression model for the sound quality index of vehicle Interior noise. For this, objective measurement data of the vehicles driving in acceleration was measured. On the basis of analysis, psychoacoustic parameters were extracted and subjective evaluation was performed by noise and vibration expert evaluators. For the subjective evaluation, the paired comparisons and the semantic differential methods were used to evaluate sound quality of vehicle interior noise. By the paired comparison which evaluate two pairs of vehicle interior noise, the preference was estimated. With the semantic differential and the factor analysis, it was evaluated words of two pairs which expressed appropriately the sense of evaluator about noise source. Therefore the characteristics of the sound qualify for the vehicle were differentiated. From the results of both the correlation analysis and the multiple factor regression analysis, the sound quality evaluation model for the sense of human hearing was derived and indexed.