The reduction of the Vehicle interior noise has been the main interest of NVH engineers. The driver's perception on the vehicle noise is affected largely by psychoacoustic characteristic of the noise as well as the SPL. In particular, the HVAC sound among the vehicle interior noise has been reflected sensitively in the side of psychology. In previous study, we have developed to verify identification of source for the vehicle HVAC system through multiple-dimensional spectral analysis. Also we carried out objective assessments on the vehicle HVAC noises and subjective assessments have been already performed with 30 subjects. In this study, the linear regression models were obtained for the subjective evaluation and the sound quality metrics. The regression procedure also allows you to produce diagnostic statistics to evaluate the regression estimates including appropriation and accuracy. Appropriation of regression model is necessary to $R^2$ value and F-value. And testing for regression model is necessary to independence, homoscedesticity and normality. Also we selected optimum layout of damping material using Taguchi method. As a result of application, sound quality is improved more quietly, powerfully, even though costly, and smoothly.