Leonardo Rezende, "Econometrics of Auctions by Least Squares", Journal of Applied Econometrics, Vol. 23, No. 7, 2008, pp. 925-948. All files are ASCII files in DOS format. They are zipped in the file lr-data.zip. Unix users should use "unzip -a". The file ipod.data contains the dataset used in this paper. It is a space-delimited plain ASCII file with 1225 lines and 11 columns, the lines corresponding to different observations (auctions). Column 1 is the unique eBay code for the auction. Column 2 is the number of bidders in the auction. Column 3 is the final price. Column 4 is the seller's positive feedback percentage. Column 5 is the seller's feedback score. Column 6 is a code for the reported color of the ipod being sold: 1 = Pink 2 = None (Not reported) 3 = Blue 4 = Silver 5 = Green 6 = Gold 7 = -- 8 = Custom 9 = silver/white 10 = Gray 11 = White 12 = Black Column 7 is a code for the reported condition: 1 = Used 2 = None 3 = -- 4 = Refurbished 5 = New Column 8 is the time of the final bid, expressed in seconds after Dec. 31 1969, 22:00:00 PDT. Column 9 is reported memory, in Gb. Column 10 is a code for description of the item: -1 = item described as non-operational or with serious defect 0 = item with scratches or other cosmetic defects 1 = item described to be in good condition. Column 11 is the auction reserve price. In addition, three Monte Carlo experiments are discussed in the paper. These were performed using matlab version 7.1.0.246. The matlab codes to perform these experiments are provided in the files OLSTable4.m, OLSTable5.m, OLSTable6.m.