Reaction time (RT) is defined as the elapsed time between the presentation of a sensory stimulus and its behavioral response.Simple reaction time is usually defined as the minimum time required for an observer or subject to detect the presence of a stimulus.There are many research works on the visual reaction time and auditory reaction time to study the influence of various factors associated with them and found highly correlated to each other. But a very few works are there regarding the developmentof mathematical relationship in functional form. Therefore, in this paper we try to find out the degree of relationship among study variables and develop a statistical model by using multiple regression technique. The high value of coefficient of determination (R2) supports our model favorably.