In this research, analysis and modelling of accident records collected on Upper Egypt rural roads was performed. Accidents models are calibrated using the application of MATLAB computer program Version (6.1). The models are calibrated using accidents records collected during the study of "Safely and Protection of Public Transport on The Rural Roads in Crypt" that was provided by the "Development research and Technological Planning Center" (DRTPC). four different types of road sections, namely: "stranght road section in both residential areas and unoccupied areas", "curved road section in both or residential areas and unoccupied areas" were considered within this research. Simple, Stepwise. and multiple regression analysis have been used to the effect of each parameter on the accident rate value. Correlation values for different mathematical formulations; hncar, logarithmic, power, and exponential regression models were examined. Multiple regression analysis has shown that power model represents the highest correlation for straight and curved road sections in residential areas. While, the linear model presents the highest correlation for straight road section and curved section in unoccupied areas. In general, the results indicated that accident rate is inversely correlated to shoulder with and is proportionally correlated to number of culrances to the road, in percentage of trucks.