Seemingly Unrelated Regression Equations (SURE) model is the generalization of the linear regression model. Zellner (1962) proposed the SURE model and its various associated estimators, test statistics and generalizations have generated a substantial body of literature on sets of linear regression models. Here we specify the SURE models with the assumptions and also explains different estimation methods such as Ordinary Least Squares(OLS), Generalized Least Squares (GLS), Zellner’s Feasible Generalized Least Squares (FGLS), Seemingly Unrelated Unrestricted Residual (SUUR) and Seemingly Unrelated Restricted Residual (SURR) have been explained with their properties.