{
  "source_file": "0930",
  "source_platform": "Medium",
  "author": "Angela Shi & Kezhan Shi",
  "title_listed": "The Machine Learning Advent Calendar Day 20: Gradient Boosted Linear Regression in Excel",
  "keywords": "",
  "domain": "机器学习",
  "content_type": "深度技术解析",
  "is_paid_flag": "否",
  "url": "https://towardsdatascience.com/the-machine-learning-advent-calendar-day-20-gradient-boosted-linear-regression-in-excel/",
  "publish_date": "2025-12-23",
  "corpus_stage": "",
  "notes": "",
  "id": "97e80523f12f",
  "collected_at": "2026-10-02T01:44:07",
  "title": "The Machine Learning “Advent Calendar” Day 20: Gradient Boosted Linear Regression in Excel | Towards Data Science",
  "body_markdown": "![Revisit consent button](../images/body-df29beacd7496220cc94.svg)\nWe value your privacy\nWe use cookies to enhance your browsing experience, serve personalised ads or content, and analyse our traffic. By clicking \"Accept All\", you consent to our use of cookies.\nCustomise Reject All Accept All\nCustomise Consent Preferences ![](../images/body-2159bb67f3de8ad870eb.svg)\nWe use cookies to help you navigate efficiently and perform certain functions. You will find detailed information about all cookies under each consent category below.\nThe cookies that are categorised as \"Necessary\" are stored on your browser as they are essential for enabling the basic functionalities of the site. ... Show more\nNecessaryAlways Active\nNecessary cookies are required to enable the basic features of this site, such as providing secure log-in or adjusting your consent preferences. These cookies do not store any personally identifiable data.\n  * Cookie\nBCTempID\n  * Duration\n10 minutes\n  * Description\nNo description available.\n\n\n  * Cookie\n__cf_bm\n  * Duration\n1 hour\n  * Description\nThis cookie, set by Cloudflare, is used to support Cloudflare Bot Management. \n\n\n  * Cookie\nAWSALBCORS\n  * Duration\n7 days\n  * Description\nAmazon Web Services set this cookie for load balancing.\n\n\n  * Cookie\n_cfuvid\n  * Duration\nsession\n  * Description\nCloudflare sets this cookie to track users across sessions to optimize user experience by maintaining session consistency and providing personalized services\n\n\n  * Cookie\nli_gc\n  * Duration\n6 months\n  * Description\nLinkedin set this cookie for storing visitor's consent regarding using cookies for non-essential purposes.\n\n\n  * Cookie\n__hssrc\n  * Duration\nsession\n  * Description\nThis cookie is set by Hubspot whenever it changes the session cookie. The __hssrc cookie set to 1 indicates that the user has restarted the browser, and if the cookie does not exist, it is assumed to be a new session.\n\n\n  * Cookie\n__hssc\n  * Duration\n1 hour\n  * Description\nHubSpot sets this cookie to keep track of sessions and to determine if HubSpot should increment the session number and timestamps in the __hstc cookie.\n\n\n  * Cookie\nwpEmojiSettingsSupports\n  * Duration\nsession\n  * Description\nWordPress sets this cookie when a user interacts with emojis on a WordPress site. It helps determine if the user's browser can display emojis properly.\n\n\n  * Cookie\nBCSessionID\n  * Duration\n1 year 1 month 4 days\n  * Description\nBlueconic sets this cookie as a unique identifier for the BlueConic profile.\n\n\n  * Cookie\n_octo\n  * Duration\n1 year\n  * Description\nNo description available.\n\n\n  * Cookie\nlogged_in\n  * Duration\n1 year\n  * Description\nNo description available.\n\n\n  * Cookie\n__Secure-YEC\n  * Duration\npast\n  * Description\nYouTube sets this cookie to stores the user's video player preferences using embedded YouTube video\n\n\n  * Cookie\n__eoi\n  * Duration\n6 months\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nAWSALBTGCORS\n  * Duration\n7 days\n  * Description\nNo description available.\n\n\n  * Cookie\nlogin-status-p\n  * Duration\npast\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nAWSALBTG\n  * Duration\n7 days\n  * Description\nNo description available.\n\n\n  * Cookie\ncsrf_token\n  * Duration\nsession\n  * Description\nNo description available.\n\n\n  * Cookie\ntoken_v2\n  * Duration\n1 day\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nD\n  * Duration\n1 year\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nPHPSESSID\n  * Duration\nsession\n  * Description\nThis cookie is native to PHP applications. The cookie stores and identifies a user's unique session ID to manage user sessions on the website. The cookie is a session cookie and will be deleted when all the browser windows are closed.\n\n\n  * Cookie\nVISITOR_PRIVACY_METADATA\n  * Duration\n6 months\n  * Description\nYouTube sets this cookie to store the user's cookie consent state for the current domain. \n\n\n  * Cookie\ncookietest\n  * Duration\nsession\n  * Description\nThe cookietest cookie is typically used to determine whether the user's browser accepts cookies, essential for website functionality and user experience.\n\n\n  * Cookie\n__Host-airtable-session\n  * Duration\n1 year\n  * Description\nThis cookie is used to enable us to integrate the services of Airtable.\n\n\n  * Cookie\n__Host-airtable-session.sig\n  * Duration\n1 year\n  * Description\nThis cookie is used to enable us to integrate the services of Airtable.\n\n\n  * Cookie\nm\n  * Duration\n1 year 1 month 4 days\n  * Description\nStripe sets this cookie for fraud prevention purposes. It identifies the device used to access the website, allowing the website to be formatted accordingly.\n\n\n  * Cookie\nBIGipServer*\n  * Duration\nsession\n  * Description\nMarketo sets this cookie to collect information about the user's online activity and build a profile about their interests to provide advertisements relevant to the user. \n\n\n  * Cookie\n__cfruid\n  * Duration\nsession\n  * Description\nCloudflare sets this cookie to identify trusted web traffic.\n\n\n  * Cookie\n_GRECAPTCHA\n  * Duration\n6 months\n  * Description\nGoogle Recaptcha service sets this cookie to identify bots to protect the website against malicious spam attacks.\n\n\n  * Cookie\n__Secure-YNID\n  * Duration\n6 months\n  * Description\nGoogle cookie used to protect user security and prevent fraud, especially during the login process.\n\n\n  * Cookie\ncookieyes-consent\n  * Duration\n1 year\n  * Description\nCookieYes sets this cookie to remember users' consent preferences so that their preferences are respected on subsequent visits to this site. It does not collect or store any personal information about the site visitors.\n\n\nFunctional\nFunctional cookies help perform certain functionalities like sharing the content of the website on social media platforms, collecting feedback, and other third-party features.\n  * Cookie\nlidc\n  * Duration\n1 day\n  * Description\nLinkedIn sets the lidc cookie to facilitate data center selection.\n\n\n  * Cookie\nbrw\n  * Duration\n1 year\n  * Description\nNo description available.\n\n\n  * Cookie\nbrwConsent\n  * Duration\n5 minutes\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nWMF-Uniq\n  * Duration\n1 year\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nloom_anon_comment\n  * Duration\n1 year\n  * Description\nNo description available.\n\n\n  * Cookie\nloom_referral_video\n  * Duration\nsession\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nVISITOR_INFO1_LIVE\n  * Duration\n6 months\n  * Description\nA cookie set by YouTube to measure bandwidth that determines whether the user gets the new or old player interface.\n\n\n  * Cookie\nyt-remote-connected-devices\n  * Duration\nNever Expires\n  * Description\nYouTube sets this cookie to store the user's video preferences using embedded YouTube videos.\n\n\n  * Cookie\nytidb::LAST_RESULT_ENTRY_KEY\n  * Duration\nNever Expires\n  * Description\nThe cookie ytidb::LAST_RESULT_ENTRY_KEY is used by YouTube to store the last search result entry that was clicked by the user. This information is used to improve the user experience by providing more relevant search results in the future.\n\n\n  * Cookie\nyt-remote-device-id\n  * Duration\nNever Expires\n  * Description\nYouTube sets this cookie to store the user's video preferences using embedded YouTube videos.\n\n\n  * Cookie\nyt-remote-session-name\n  * Duration\nsession\n  * Description\nThe yt-remote-session-name cookie is used by YouTube to store the user's video player preferences using embedded YouTube video.\n\n\n  * Cookie\nyt-remote-fast-check-period\n  * Duration\nsession\n  * Description\nThe yt-remote-fast-check-period cookie is used by YouTube to store the user's video player preferences for embedded YouTube videos.\n\n\n  * Cookie\nyt-remote-session-app\n  * Duration\nsession\n  * Description\nThe yt-remote-session-app cookie is used by YouTube to store user preferences and information about the interface of the embedded YouTube video player.\n\n\n  * Cookie\nyt-remote-cast-available\n  * Duration\nsession\n  * Description\nThe yt-remote-cast-available cookie is used to store the user's preferences regarding whether casting is available on their YouTube video player.\n\n\n  * Cookie\nyt-remote-cast-installed\n  * Duration\nsession\n  * Description\nThe yt-remote-cast-installed cookie is used to store the user's video player preferences using embedded YouTube video.\n\n\n  * Cookie\ncp_session\n  * Duration\n3 months\n  * Description\nCodepen sets this cookie for Help systems found in the website.\n\n\n  * Cookie\nloid\n  * Duration\n1 year 1 month 4 days\n  * Description\nThis cookie is set by the Reddit. The cookie enables the sharing of content from the website onto the social media platform.\n\n\nAnalytics\nAnalytical cookies are used to understand how visitors interact with the website. These cookies help provide information on metrics such as the number of visitors, bounce rate, traffic source, etc.\n  * Cookie\n__hstc\n  * Duration\n6 months\n  * Description\nHubspot set this main cookie for tracking visitors. It contains the domain, initial timestamp (first visit), last timestamp (last visit), current timestamp (this visit), and session number (increments for each subsequent session).\n\n\n  * Cookie\nhubspotutk\n  * Duration\n6 months\n  * Description\nHubSpot sets this cookie to keep track of the visitors to the website. This cookie is passed to HubSpot on form submission and used when deduplicating contacts.\n\n\n  * Cookie\n_ga\n  * Duration\n1 year 1 month 4 days\n  * Description\nGoogle Analytics sets this cookie to calculate visitor, session and campaign data and track site usage for the site's analytics report. The cookie stores information anonymously and assigns a randomly generated number to recognise unique visitors.\n\n\n  * Cookie\n_ga_*\n  * Duration\n1 year 1 month 4 days\n  * Description\nGoogle Analytics sets this cookie to store and count page views.\n\n\n  * Cookie\n__Host-psifi.analyticsTrace\n  * Duration\n6 hours\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\n__Host-psifi.analyticsTraceV2\n  * Duration\n6 hours\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\n_gh_sess\n  * Duration\nsession\n  * Description\nGitHub sets this cookie for temporary application and framework state between pages like what step the user is on in a multiple step form.\n\n\n  * Cookie\nYSC\n  * Duration\nsession\n  * Description\nYSC cookie is set by Youtube and is used to track the views of embedded videos on Youtube pages.\n\n\n  * Cookie\najs_anonymous_id\n  * Duration\n1 year\n  * Description\nThis cookie is set by Segment to count the number of people who visit a certain site by tracking if they have visited before.\n\n\n  * Cookie\nvuid\n  * Duration\n1 year 1 month 4 days\n  * Description\nVimeo installs this cookie to collect tracking information by setting a unique ID to embed videos on the website. \n\n\nPerformance\nPerformance cookies are used to understand and analyse the key performance indexes of the website which helps in delivering a better user experience for the visitors.\n  * Cookie\nAWSALB\n  * Duration\n7 days\n  * Description\nAWSALB is an application load balancer cookie set by Amazon Web Services to map the session to the target.\n\n\n  * Cookie\nacq\n  * Duration\npast\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nacq.sig\n  * Duration\npast\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nptc\n  * Duration\n2 years\n  * Description\nNo description available.\n\n\nAdvertisement\nAdvertisement cookies are used to provide visitors with customised advertisements based on the pages you visited previously and to analyse the effectiveness of the ad campaigns.\n  * Cookie\nmuc_ads\n  * Duration\n1 year 1 month 4 days\n  * Description\nTwitter sets this cookie to collect user behaviour and interaction data to optimize the website.\n\n\n  * Cookie\nguest_id_marketing\n  * Duration\n1 year 1 month 4 days\n  * Description\nTwitter sets this cookie to identify and track the website visitor.\n\n\n  * Cookie\nguest_id_ads\n  * Duration\n1 year 1 month 4 days\n  * Description\nTwitter sets this cookie to identify and track the website visitor.\n\n\n  * Cookie\npersonalization_id\n  * Duration\n1 year 1 month 4 days\n  * Description\nTwitter sets this cookie to integrate and share features for social media and also store information about how the user uses the website, for tracking and targeting.\n\n\n  * Cookie\nguest_id\n  * Duration\n1 year 1 month 4 days\n  * Description\nTwitter sets this cookie to identify and track the website visitor. It registers if a user is signed in to the Twitter platform and collects information about ad preferences.\n\n\n  * Cookie\nbcookie\n  * Duration\n1 year\n  * Description\nLinkedIn sets this cookie from LinkedIn share buttons and ad tags to recognize browser IDs.\n\n\n  * Cookie\n__Secure-ROLLOUT_TOKEN\n  * Duration\n6 months\n  * Description\nYouTube sets this cookie to manage feature rollout and experimentation. It helps Google control which new features or interface changes are shown to users as part of testing and staged rollouts, ensuring consistent experience for a given user during an experiment.\n\n\n  * Cookie\nyt.innertube::nextId\n  * Duration\nNever Expires\n  * Description\nYouTube sets this cookie to register a unique ID to store data on what videos from YouTube the user has seen.\n\n\n  * Cookie\nyt.innertube::requests\n  * Duration\nNever Expires\n  * Description\nYouTube sets this cookie to register a unique ID to store data on what videos from YouTube the user has seen.\n\n\n  * Cookie\nsession_tracker\n  * Duration\nsession\n  * Description\nThis cookie is set by the Reddit. This cookie is used to identify trusted web traffic. It also helps in adverstising on the website.\n\n\n  * Cookie\nedgebucket\n  * Duration\nsession\n  * Description\nReddit sets this cookie to save the information about a log-on Reddit user, for the purpose of advertisement recommendations and updating the content.\n\n\n  * Cookie\ndid\n  * Duration\n1 year\n  * Description\nArbor sets this cookie to show targeted ads to site visitors.This cookie expires after 2 months or 1 year.\n\n\nUncategorised\nOther uncategorised cookies are those that are being analysed and have not been classified into a category as yet.\nNo cookies to display.\nReject All Save My Preferences Accept All\nToggle Search[](https://towardsdatascience.com/)Toggle Mobile Navigation\n[](https://towardsdatascience.com/)\nPublish AI, ML & data-science insights to a global community of data professionals.\nSign in[Submit an Article](https://write.insightmediagroup.io)\n[Latest](https://towardsdatascience.com/latest/)[Editor's Picks](https://towardsdatascience.com/tag/editors-pick/)[Newsletter](https://towardsdatascience.com/tag/the-variable/)[ShipAI](https://towardsdatascience.com/shipai/)\n* * *\n[Write For TDS](https://towardsdatascience.com/submissions/)\n[LinkedIn](https://www.linkedin.com/company/towards-data-science/)[X](https://x.com/TDataScience)Toggle Search\n[Machine Learning](https://towardsdatascience.com/category/artificial-intelligence/machine-learning/)\n# The Machine Learning “Advent Calendar” Day 20: Gradient Boosted Linear Regression in Excel\nFrom random ensembles to optimization: gradient boosting explained\n[Angela and Kezhan Shi](https://towardsdatascience.com/author/angela.shi/)\nDecember 22, 20259 min read\n![](../images/000.jpg)\nGradient Boosted Linear Regression in excel\n[In the previous article](https://towardsdatascience.com/the-machine-learning-advent-calendar-day-19-bagging-in-excel/), we introduced ensemble learning with voting, bagging and Random Forest.\nVoting itself is only an aggregation mechanism. It does not create diversity, but combines predictions from already different models.  \nBagging, on the other hand, explicitly creates diversity by training the same base model on multiple bootstrapped versions of the training dataset.\nRandom Forest extends bagging by additionally restricting the set of features considered at each split.\nFrom a statistical point of view, the idea is simple and intuitive: diversity is created through randomness, without introducing any fundamentally new modeling concept.\nBut ensemble learning does not stop there.\nThere exists another family of ensemble methods that does not rely on randomness at all, but on **optimization**. Gradient Boosting belongs to this family. And to truly understand it, we will start with a deliberately strange idea:\nWe will apply Gradient Boosting to Linear Regression.\nYes, I know. This is probably the first time you have heard about applying Gradient Boosted Linear Regression.\n(We will see Gradient Boosted Decision Trees, tomorrow).\nIn this article, here is the plan:\n  * First, we will step back and revisit the three fundamental steps of machine learning.\n  * Then, we will introduce the Gradient Boosting algorithm.\n  * Next, we will apply Gradient Boosting to linear regression.\n  * Finally, we will reflect on the relationship between Gradient Boosting and Gradient Descent.\n\n\nLearn this step by step with the interactive [Machine Learning](https://roadmap.sh/machine-learning) roadmap.\n## 1. Machine Learning in Three steps\nTo make machine learning easier to learn, I always separate it into three clear steps. Let us apply this framework to Gradient Boosted Linear Regression.\nBecause unlike [bagging](https://towardsdatascience.com/the-machine-learning-advent-calendar-day-19-bagging-in-excel/), each step reveals something interesting.\n![](../images/001.png)\nTrois learning steps in Machine Learning - all images by author\n**1. Model**\nA model is something that takes input features and produces an output prediction.\nIn this article, the base model will be **Linear Regression**.\n**1 bis. Ensemble Method Model**\nGradient Boosting is **not** a model itself. It is an ensemble method that aggregates several base models into a single meta-model. On its own, it does not map inputs to outputs. It must be applied to a base model.\nHere, Gradient Boosting will be used to aggregate linear regression models.\n**2. Model fitting**\nEach base model must be fitted to the training data.\nFor Linear Regression, fitting means estimating the coefficients. This can be done numerically using Gradient Descent, but also analytically. In Google Sheets or Excel, we can directly use the `LINEST` function to estimate these coefficients.\n**2 bis. Ensemble model learning**\nAt first, Gradient Boosting may look like a simple aggregation of models. But it is still a learning process. As we will see, it relies on a loss function, exactly like classical models that learn weights.\n**3. Model tuning**\nModel tuning consists of optimizing hyperparameters.\nIn our case, the base model Linear Regression itself has no hyperparameters (unless we use regularized variants such as Ridge or Lasso).\nGradient Boosting, however, introduces two important hyperparameters: the number of boosting steps and the learning rate. We will see this in the next section.\nIn a nutshell, that is machine learning, made easy, in three steps!\n## 2. Gradient Boosting Regressor algorithm\n### 2.1 Algorithm principle\nHere are the main steps of the Gradient Boosting algorithm, applied to regression.\n  1. **Initialization** : We start with a very simple model. For regression, this is usually the average value of the target variable.\n  2. **Residual Errors Calculation** : We compute residuals, defined as the difference between the actual values and the current predictions.\n  3. **Fitting Linear Regression to Residuals** : We fit a new base model (here, a linear regression) to these residuals.\n  4. **Update the ensemble** : We add this new model to the ensemble, scaled by a learning rate (also called shrinkage).\n  5. **Repeating the process** : We repeat steps 2 to 4 until we reach the desired number of boosting iterations or until the error converges.\n\n\nThat’s it! This is the basic procedure for performing a Gradient Boosting applied to Linear Regression.\n### 2.2 Algorithm expressed with formulas\nNow we can write the formulas explicitly, it helps make each step concrete.\n**Step 1 - Initialization**  \nWe start with a constant model equal to the average of the target variable:  \nf0 = average(y)\n**Step 2 – Residual computation**  \nWe compute the residuals, defined as the difference between the actual values and the current predictions:  \nr1 = y − f0\n**Step 3 – Fit a base model to the residuals**  \nWe fit a linear regression model to these residuals:  \nr̂1 = a0 · x + b0\n**Step 4 – Update the ensemble**  \nWe update the model by adding the fitted regression, scaled by the learning rate:  \nf1 = f0 − learning_rate · (a0 · x + b0)\n**Next iteration**  \nWe repeat the same procedure:  \nr2 = y − f1  \nr̂2 = a1 · x + b1  \nf2 = f1 − learning_rate · (a1 · x + b1)\nBy expanding this expression, we obtain:  \nf2 = f0 − learning_rate · (a0 · x + b0) − learning_rate · (a1 · x + b1)\nThe same process continues at each iteration. Residuals are recomputed, a new model is fitted, and the ensemble is updated by adding this model with a learning rate.\nThis formulation makes it clear that Gradient Boosting builds the final model as a sum of successive correction models.\n## 3. Gradient Boosted Linear Regression\n### 3.1 Base model training\nWe start with a simple linear regression as our base model, using a small dataset of ten observations that I generated.\nFor the fitting of the base model, we will use a function in Google Sheet (it also works in Excel): LINEST to estimate the coefficients of the linear regression.\n![](../images/body-bb69555403b8acaf9f69.png)\nGradient Boosted Linear Regression \\ Simple dataset with linear regression — Image by author\n### 3.2 Gradient Boosting algorithm\nThe implementation of these formulas is straightforward in Google Sheet or Excel.\nThe table below shows the training dataset along with the different steps of the gradient boosting steps:\n![](../images/body-574996b65ad396319788.png)\nGradient Boosted Linear Regression with all steps in Excel — Image by author\nFor each fitting step, we use the Excel function LINEST:\n![](../images/body-614366332cf75c7b3dc0.png)\nGradient Boosted Linear Regression with formula for coefficient estimation — Image by author\nWe will only do 2 iterations, and we can guess how it goes for more iterations. Here below is a graphic to show the models at each iteration. The different shades of red illustrate the convergence of the model and we also show the final model that is directly found with gradient descent applied directly to y.\n![](../images/body-d9e63c1af6ec53b31d53.png)\nGradient Boosted Linear Regression — Image by author\n### 3.3 Why Boosting Linear Regression is purely pedagogical\nIf you look carefully at the algorithm, two important observations emerge.\nFirst, in step 2, we fit a linear regression to residuals, it will take time and algorithmic steps to achieve the model fitting steps, instead of fitting a linear regression to residuals, we can directly fit a linear regression to the actual values of y, and we already would find the final optimal model!\nSecondly, when adding a linear regression to another linear regression, it is still a linear regression.\nFor example, we can rewrite f2 as: \nf2 = f0 - learning_rate *(b0+b1) - learning_rate * (a0+a1) x\nThis is still a linear function of x.\nThis explains why Gradient Boosted Linear Regression does not bring any practical benefit. Its value is purely pedagogical: it helps us understand how the Gradient Boosting algorithm works, but it does not improve predictive performance.\nIn fact, it is even less useful than bagging applied to linear regression. With bagging, the variability between bootstrapped models allows us to estimate prediction uncertainty and construct confidence intervals. Gradient Boosted Linear Regression, on the other hand, collapses back to a single linear model and provides no additional information about uncertainty.\nAs we will see tomorrow, the situation is very different when the base model is a decision tree.\n### 3.4 Tuning hyperparameters\nThere are two [hyperparameters](https://ko-fi.com/angelashi/link/ATTENTION) we can tune: the number of iterations and the learning rate.\nFor the number of iterations, we only implemented two, but it is easy to imagine more, and we can stop by examining the magnitude of the residuals.\nFor the learning rate, we can change it in Google Sheet and see what happens. When the learning rate is small, the “learning process” will be slow. And if the learning rate is 1, we can see that the convergence is achieved at iteration 1.\n![](../images/body-9ca68b80c0d08300eea2.png)\nGradient Boosted Linear Regression with learning rate =1— Image by author\nAnd the residuals of iteration 1 are already zeros.\n![](../images/body-348b1afe529349777cd8.png)\nGradient Boosted Linear Regression with learning rate =1— Image by author\nIf the learning rate is higher than 1, then the model will diverge.\n![](../images/body-bbc235e17a7109ed5cbd.png)\nGradient Boosted Linear Regression Divergence— Image by author\n## 4. Boosting as Gradient Descent in Function Space\n### 4.1 Comparison with Gradient Descent Algorithm\nAt first glance, the role of the learning rate and the number of iterations in Gradient Boosting looks very similar to what we see in Gradient Descent. This naturally leads to confusion.\n  * **Beginners** often notice that both algorithms contain the word \"_gradient_ \" and follow an iterative procedure. It is therefore tempting to assume that Gradient Descent and Gradient Boosting are closely related, without really knowing why.\n  * **Experienced practitioners** usually react differently. From their perspective, the two methods appear unrelated. Gradient Descent is used to fit weight-based models by optimizing their parameters, while Gradient Boosting is an ensemble method that combines multiple models fitted with the residuals. The use cases, the implementations, and the intuition seem completely different.\n  * **At a deeper level** , however, experts will say that these two algorithms are in fact the same optimization idea. The difference does not lie in the learning rule, but in the space where this rule is applied. Or we can say that the variable of interest is different.\n\n\nGradient Descent performs gradient-based updates in **parameter space**. Gradient Boosting performs gradient-based updates in **function space**.\nThat is the only difference in this mathematical numerical optimization. Let's see the equations in the case of regression and in the general case below.\n### 4.2 The Mean Squared Error Case: Same Algorithm, Different Space\nWith the Mean Squared Error, Gradient Descent and Gradient Boosting minimize the same objective and are driven by the same quantity: the residual.\nIn Gradient Descent, residuals influence the updates of the model parameters.\nIn Gradient Boosting, residuals directly update the prediction function.\nIn both cases, the learning rate and the number of iterations play the same role. The difference lies only in where the update is applied: parameter space versus function space.\nOnce this distinction is clear, it becomes evident that Gradient Boosting with MSE is simply Gradient Descent expressed at the level of functions.\n![](../images/body-3be3f18e510176c5379a.png)\n### 4.3 Gradient Boosting with any loss function\nThe comparison above is not limited to the Mean Squared Error. Both Gradient Descent and Gradient Boosting can be defined with respect to different loss functions.\nIn Gradient Descent, the loss is defined in parameter space. This requires the model to be differentiable with respect to its parameters, which naturally restricts the method to weight-based models.\nIn Gradient Boosting, the loss is defined in prediction space. Only the loss must be differentiable with respect to the predictions. The base model itself does not need to be differentiable, and of course, it does not need to have its own loss function.\nThis explains why Gradient Boosting can combine arbitrary loss functions with non–weight-based models such as decision trees.\n![](../images/body-5739b5da3cd3ff4443a1.png)\n## Conclusion\nGradient Boosting is not just a naive ensemble technique but an optimization algorithm. It follows the same learning logic as Gradient Descent, differing only in the space where the optimization is performed: parameters versus functions. Using linear regression allowed us to isolate this mechanism in its simplest form.\nIn the next article, we will see how this framework becomes truly powerful when the base model is a decision tree, leading to Gradient Boosted Decision Tree Regressors.\n## A note on learning order\nGradient Boosting is often presented as the most powerful ensemble method, and it is indeed very popular in practice.\nHowever, understanding ensemble learning does not start with Boosting.\n[**Bagging**](https://towardsdatascience.com/the-machine-learning-advent-calendar-day-19-bagging-in-excel/) remains a simpler and more fundamental approach, especially from a statistical point of view.\nIt makes variance reduction explicit and offers useful insight into prediction uncertainty, which complements the optimization perspective of Gradient Boosting.\n···\nAll the Excel files are available through this [Kofi link](https://ko-fi.com/s/4ddca6dff1). Your support means a lot to me. The price will increase during the month, so early supporters get the best value.\n![](../images/body-428dd0533eb4950db3bd.png)\nAll Excel/Google sheet files for ML and DL\n## Register Now to Continue Reading\n### Unlock Towards Data Science with a Free Account\nAll articles on Towards Data Science are available to registered users. Create a free account today to access this article and thousands more.\nRegister for freeSign in to your account\n* * *\n![](../images/body-249d024535392fb76067.jpeg)\nWritten By\n## [Angela and Kezhan Shi](https://towardsdatascience.com/author/angela.shi/)\n[See all from Angela and Kezhan Shi](https://towardsdatascience.com/author/angela.shi/)\n[Deep Dives](https://towardsdatascience.com/tag/deep-dives/)[Artificial Intelligence](https://towardsdatascience.com/tag/artificial-intelligence/)[Data Science](https://towardsdatascience.com/tag/data-science/)[Gradient Boosting](https://towardsdatascience.com/tag/gradient-boosting/)[Statistics](https://towardsdatascience.com/tag/statistics/)\nShare This Article\n  * [](https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Ftowardsdatascience.com%2Fthe-machine-learning-advent-calendar-day-20-gradient-boosted-linear-regression-in-excel%2F&title=The%20Machine%20Learning%20%E2%80%9CAdvent%20Calendar%E2%80%9D%20Day%2020%3A%20Gradient%20Boosted%20Linear%20Regression%20in%20Excel)\n  * [](https://www.linkedin.com/shareArticle?mini=true&url=https%3A%2F%2Ftowardsdatascience.com%2Fthe-machine-learning-advent-calendar-day-20-gradient-boosted-linear-regression-in-excel%2F&title=The%20Machine%20Learning%20%E2%80%9CAdvent%20Calendar%E2%80%9D%20Day%2020%3A%20Gradient%20Boosted%20Linear%20Regression%20in%20Excel)\n  * [](https://x.com/share?url=https%3A%2F%2Ftowardsdatascience.com%2Fthe-machine-learning-advent-calendar-day-20-gradient-boosted-linear-regression-in-excel%2F&text=The%20Machine%20Learning%20%E2%80%9CAdvent%20Calendar%E2%80%9D%20Day%2020%3A%20Gradient%20Boosted%20Linear%20Regression%20in%20Excel)\n\n\nTowards Data Science is a community publication. Submit your insights to reach our global audience and earn through the TDS Author Payment Program.\n[Write for TDS](https://towardsdatascience.com/submissions/)\n## Related Articles\n  * [![](../images/002.jpg)](https://towardsdatascience.com/automating-expense-reports-with-python-95c43a63980c/)\n## [Automating Expense Reports with Python](https://towardsdatascience.com/automating-expense-reports-with-python-95c43a63980c/)\n[Machine Learning](https://towardsdatascience.com/category/artificial-intelligence/machine-learning/)\nUsing Python and the mindee API to automate expense reports It used to be that...\n[Lucas Soares](https://towardsdatascience.com/author/lucas-soares/)\nDecember 2, 20226 min read\n  * [![](../images/003.jpg)](https://towardsdatascience.com/fine-tuning-multimodal-embedding-models-bf007b1c5da5/)\n## [Fine-tuning Multimodal Embedding Models](https://towardsdatascience.com/fine-tuning-multimodal-embedding-models-bf007b1c5da5/)\n[Machine Learning](https://towardsdatascience.com/category/artificial-intelligence/machine-learning/)\nAdapting CLIP to YouTube Data (with Python Code)\n[Shaw Talebi](https://towardsdatascience.com/author/shawhin/)\nJanuary 31, 202510 min read\n  * [![](../images/004.jpeg)](https://towardsdatascience.com/how-to-perform-ordinal-regression-classification-in-pytorch-361a2a095a99/)\n## [How to Perform Ordinal Regression / Classification in PyTorch](https://towardsdatascience.com/how-to-perform-ordinal-regression-classification-in-pytorch-361a2a095a99/)\n[Data Science](https://towardsdatascience.com/category/data-science/)\nA simple trick for improving model performance when labels are ordered.\n[Mathias Gruber](https://towardsdatascience.com/author/nanomathias/)\nJuly 10, 20217 min read\n  * [![](../images/005.png)](https://towardsdatascience.com/lightgbm-algorithm-an-end-to-end-review-on-the-trees-to-dataframe-method-13e8c4b74027/)\n## [LightGBM Algorithm: An end to end review on the trees to DataFrame method](https://towardsdatascience.com/lightgbm-algorithm-an-end-to-end-review-on-the-trees-to-dataframe-method-13e8c4b74027/)\n[Machine Learning](https://towardsdatascience.com/category/artificial-intelligence/machine-learning/)\nFor this article, I will be using the following academic paper as a reference...\n[Ana Preciado](https://towardsdatascience.com/author/anamargaritapreciado/)\nNovember 8, 20204 min read\n  * [![](../images/006.jpg)](https://towardsdatascience.com/an-interesting-walk-from-bayesian-statistics-differences-between-map-and-mle-2daea5fc15b/)\n## [An interesting walk from Bayesian statistics: Differences between MAP and MLE.](https://towardsdatascience.com/an-interesting-walk-from-bayesian-statistics-differences-between-map-and-mle-2daea5fc15b/)\n[Machine Learning](https://towardsdatascience.com/category/artificial-intelligence/machine-learning/)\nWith simple words and few formulas, you will get fully proficency in Bayes, the Maximum Likelihood Estimation and the Maximum A Posteriori.\n[Adrian PD](https://towardsdatascience.com/author/adrianpd/)\nJuly 23, 20217 min read\n  * [![](../images/007.jpg)](https://towardsdatascience.com/the-nice-way-to-deploy-an-ml-model-using-docker-91995f072fe8/)\n## [The Nice Way To Deploy An ML Model Using Docker](https://towardsdatascience.com/the-nice-way-to-deploy-an-ml-model-using-docker-91995f072fe8/)\n[Artificial Intelligence](https://towardsdatascience.com/category/artificial-intelligence/)\nA quick guide to deploying an ML model with FastAPI and easily containerizing it within VSCode itself.\n[Yash Prakash](https://towardsdatascience.com/author/ipom/)\nDecember 19, 20215 min read\n  * [![](../images/008.jpg)](https://towardsdatascience.com/how-i-used-machine-learning-to-predict-41-of-project-delays-before-they-happened/)\n## [How I Used Machine Learning to Predict 41% of Project Delays Before They Happened](https://towardsdatascience.com/how-i-used-machine-learning-to-predict-41-of-project-delays-before-they-happened/)\n[Project Management](https://towardsdatascience.com/category/project-management/)\nHow data science can help project managers anticipate risks and save time\n[Yassin Zehar](https://towardsdatascience.com/author/yassin.zehar/)\nOctober 17, 202510 min read\n  * [![](../images/009.jpg)](https://towardsdatascience.com/exploring-real-and-virtual-spaces-with-data-f9ff3124710e/)\n## [Exploring Real and Virtual Spaces with Data](https://towardsdatascience.com/exploring-real-and-virtual-spaces-with-data-f9ff3124710e/)\n[Data Science](https://towardsdatascience.com/category/data-science/)\nOur weekly selection of must-read Editors' Picks and original features\n[TDS Editors](https://towardsdatascience.com/author/towardsdatascience/)\nApril 4, 20243 min read\n  * [![](../images/010.png)](https://towardsdatascience.com/babys-first-algorithmic-sampling-from-a-distribution-methods-available-and-how-to-use-them-208678247e62/)\n## [Baby's First Algorithmic Sampling from a Distribution: Methods Available and How to Use Them](https://towardsdatascience.com/babys-first-algorithmic-sampling-from-a-distribution-methods-available-and-how-to-use-them-208678247e62/)\n[Machine Learning](https://towardsdatascience.com/category/artificial-intelligence/machine-learning/)\nA description in simple terms for the motivation and approach for sampling using simple or Markov Chain Monte Carlo methods\n[Gabriela Morgenshtern](https://towardsdatascience.com/author/morgensh/)\nApril 15, 20217 min read\n\n\n  * [YouTube](https://www.youtube.com/c/TowardsDataScience)\n  * [X](https://x.com/TDataScience)\n  * [LinkedIn](https://www.linkedin.com/company/towards-data-science/)\n  * [Threads](https://www.threads.net/@towardsdatascience)\n  * [Bluesky](https://bsky.app/profile/towardsdatascience.com)\n\n\n[](https://towardsdatascience.com/)\nYour home for data science and AI. The world's leading publication for data science, data analytics, data engineering, machine learning, and artificial intelligence professionals.\nSubscribe to Our Newsletter[Write For TDS](https://towardsdatascience.com/submissions/)•[About](https://towardsdatascience.com/about-towards-data-science-d691af11cc2f/)•[Advertise](https://contact.towardsdatascience.com/advertise-with-towards-data-science)•[Privacy Policy](https://towardsdatascience.com/privacy-policy/)•[Terms of Use](https://towardsdatascience.com/website-terms-of-use/)\n© Insight Media Group, LLC 2026•[The New Stack](https://thenewstack.io)•[roadmap.sh](https://roadmap.sh)•[Creator Network](https://insightmediagroup.io/creator-network)\n####  Recommended Articles \nClose\n  * [ ![](https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/607686/image?etag=1782161464448&width=500&height=500) How Relevance Models Foreshadowed Transformers for NLP ](https://towardsdatascience.com/how-relevance-models-foreshadowed-transformers-for-nlp/ \"How Relevance Models Foreshadowed Transformers for NLP\")\n  * [ ![](https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/607639/image?etag=1781250125848&width=500&height=500) Javascript Fatigue: HTMX Is All You Need to Build ChatGPT — Part 1 ](https://towardsdatascience.com/javascript-fatigue-you-dont-need-js-to-build-chatgpt/ \"Javascript Fatigue: HTMX Is All You Need to Build ChatGPT — Part 1\")\n  * [ ![](https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/607930/image?etag=1782124566054&width=500&height=500) The Subset Sum Problem Solved in Linear Time for Dense Enough Inputs ](https://towardsdatascience.com/subset-sum-problem-solved-in-linear-time-for-dense-enough-inputs/ \"The Subset Sum Problem Solved in Linear Time for Dense Enough Inputs\")\n  * [ ![](https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/3660/image?etag=1780176246070&width=500&height=500) Does Your Company Have a Data Strategy? ](https://towardsdatascience.com/does-your-company-have-a-data-strategy-e8944dbec4ae/ \"Does Your Company Have a Data Strategy?\")\n\n\n",
  "metadata": {
    "title": "The Machine Learning “Advent Calendar” Day 20: Gradient Boosted Linear Regression in Excel | Towards Data Science",
    "description": "From random ensembles to optimization: gradient boosting explained",
    "keywords": null,
    "author": "Angela and Kezhan Shi",
    "og:locale": "en_US",
    "og:type": "article",
    "og:title": "The Machine Learning “Advent Calendar” Day 20: Gradient Boosted Linear Regression in Excel",
    "og:description": "From random ensembles to optimization: gradient boosting explained",
    "og:url": "https://towardsdatascience.com/the-machine-learning-advent-calendar-day-20-gradient-boosted-linear-regression-in-excel/",
    "og:site_name": "Towards Data Science",
    "og:image": "https://assets.insightmediagroup.io/media/wp-content/uploads/2025/12/gradient-boosted-linear-regression.jpg",
    "og:image:width": "1768",
    "og:image:height": "1076",
    "og:image:type": "image/jpeg",
    "twitter:card": "summary_large_image",
    "twitter:site": "@TDataScience",
    "twitter:creator": "@TDataScience",
    "twitter:label1": "Written by",
    "twitter:data1": "Angela and Kezhan Shi",
    "twitter:label2": "Est. reading time",
    "twitter:data2": "9 min read",
    "article:published_time": "2025-12-22T17:40:58.000Z",
    "article:modified_time": "2025-12-22T17:40:58.000Z",
    "article:author": "https://towardsdatascience.com/author/angela.shi/"
  },
  "paywall": {
    "listed_paid": false,
    "detected": false,
    "marker": "",
    "public_only": false,
    "policy": "付费/会员内容只保留页面公开可见部分，不绕过付费墙"
  },
  "crawl": {
    "success": true,
    "status_code": 202,
    "error": ""
  },
  "code_blocks": [],
  "images": [
    {
      "status": "http_404",
      "url": "https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/607686/image?etag=1782161464448&width=500&height=500",
      "src": "https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/607686/image?etag=1782161464448&width=500&height=500",
      "alt": "",
      "downloaded": false,
      "discovery": "saved_markdown",
      "retried_at": "2026-10-20T18:06:17Z"
    },
    {
      "status": "http_404",
      "url": "https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/607639/image?etag=1781250125848&width=500&height=500",
      "src": "https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/607639/image?etag=1781250125848&width=500&height=500",
      "alt": "",
      "downloaded": false,
      "discovery": "saved_markdown",
      "retried_at": "2026-10-20T18:06:17Z"
    },
    {
      "status": "http_404",
      "url": "https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/607930/image?etag=1782124566054&width=500&height=500",
      "src": "https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/607930/image?etag=1782124566054&width=500&height=500",
      "alt": "",
      "downloaded": false,
      "discovery": "saved_markdown",
      "retried_at": "2026-10-20T18:06:17Z"
    },
    {
      "status": "http_404",
      "url": "https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/3660/image?etag=1780176246070&width=500&height=500",
      "src": "https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/3660/image?etag=1780176246070&width=500&height=500",
      "alt": "",
      "downloaded": false,
      "discovery": "saved_markdown",
      "retried_at": "2026-10-20T18:06:17Z"
    }
  ],
  "audio": [],
  "videos": [
    {
      "url": "https://www.youtube.com/c/TowardsDataScience",
      "kind": "channel_reference",
      "status": "reference_only"
    }
  ],
  "links": [
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/latest/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/tag/editors-pick/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/tag/the-variable/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/shipai/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/submissions/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/category/artificial-intelligence/machine-learning/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/author/angela.shi/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/the-machine-learning-advent-calendar-day-19-bagging-in-excel/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/tag/deep-dives/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/tag/artificial-intelligence/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/tag/data-science/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/tag/gradient-boosting/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/tag/statistics/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/automating-expense-reports-with-python-95c43a63980c/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/author/lucas-soares/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/fine-tuning-multimodal-embedding-models-bf007b1c5da5/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/author/shawhin/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/how-to-perform-ordinal-regression-classification-in-pytorch-361a2a095a99/"
    },
    {
      "type": "internal",
      "href": "https://towardsdatascience.com/category/data-science/"
    },
    {
      "type": "external",
      "href": "https://write.insightmediagroup.io"
    },
    {
      "type": "external",
      "href": "https://www.linkedin.com/company/towards-data-science/"
    },
    {
      "type": "external",
      "href": "https://x.com/TDataScience"
    },
    {
      "type": "external",
      "href": "https://roadmap.sh/machine-learning"
    },
    {
      "type": "external",
      "href": "https://ko-fi.com/angelashi/link/ATTENTION"
    },
    {
      "type": "external",
      "href": "https://ko-fi.com/s/4ddca6dff1"
    },
    {
      "type": "external",
      "href": "https://www.facebook.com/sharer/sharer.php?title=The+Machine+Learning+%E2%80%9CAdvent+Calendar%E2%80%9D+Day+20%3A+Gradient+Boosted+Linear+Regression+in+Excel&u=https%3A%2F%2Ftowardsdatascience.com%2Fthe-machine-learning-advent-calendar-day-20-gradient-boosted-linear-regression-in-excel%2F"
    },
    {
      "type": "external",
      "href": "https://www.linkedin.com/shareArticle?mini=true&title=The+Machine+Learning+%E2%80%9CAdvent+Calendar%E2%80%9D+Day+20%3A+Gradient+Boosted+Linear+Regression+in+Excel&url=https%3A%2F%2Ftowardsdatascience.com%2Fthe-machine-learning-advent-calendar-day-20-gradient-boosted-linear-regression-in-excel%2F"
    },
    {
      "type": "external",
      "href": "https://x.com/share?text=The+Machine+Learning+%E2%80%9CAdvent+Calendar%E2%80%9D+Day+20%3A+Gradient+Boosted+Linear+Regression+in+Excel&url=https%3A%2F%2Ftowardsdatascience.com%2Fthe-machine-learning-advent-calendar-day-20-gradient-boosted-linear-regression-in-excel%2F"
    },
    {
      "type": "external",
      "href": "https://www.youtube.com/c/TowardsDataScience"
    },
    {
      "type": "external",
      "href": "https://www.threads.net/@towardsdatascience"
    },
    {
      "type": "external",
      "href": "https://bsky.app/profile/towardsdatascience.com"
    },
    {
      "type": "external",
      "href": "https://thenewstack.io"
    },
    {
      "type": "external",
      "href": "https://roadmap.sh"
    },
    {
      "type": "external",
      "href": "https://insightmediagroup.io/creator-network"
    }
  ],
  "repair_version": 2,
  "repaired_at": "2026-10-20T17:32:35Z",
  "source_url": "https://towardsdatascience.com/the-machine-learning-advent-calendar-day-20-gradient-boosted-linear-regression-in-excel/",
  "delivery_status": "unverified",
  "discovery_status": "http_403",
  "missing_reason": "源页面未重新核验:http_403；已按保留正文补采图片",
  "repair_error": "",
  "actual_video_files": [],
  "expected_saved_body_images": 4,
  "image_discovery": "saved_markdown",
  "source_body_markdown": "![Revisit consent button](https://cdn-cookieyes.com/assets/images/revisit.svg)\nWe value your privacy\nWe use cookies to enhance your browsing experience, serve personalised ads or content, and analyse our traffic. By clicking \"Accept All\", you consent to our use of cookies.\nCustomise Reject All Accept All\nCustomise Consent Preferences ![](https://cdn-cookieyes.com/assets/images/close.svg)\nWe use cookies to help you navigate efficiently and perform certain functions. You will find detailed information about all cookies under each consent category below.\nThe cookies that are categorised as \"Necessary\" are stored on your browser as they are essential for enabling the basic functionalities of the site. ... Show more\nNecessaryAlways Active\nNecessary cookies are required to enable the basic features of this site, such as providing secure log-in or adjusting your consent preferences. These cookies do not store any personally identifiable data.\n  * Cookie\nBCTempID\n  * Duration\n10 minutes\n  * Description\nNo description available.\n\n\n  * Cookie\n__cf_bm\n  * Duration\n1 hour\n  * Description\nThis cookie, set by Cloudflare, is used to support Cloudflare Bot Management. \n\n\n  * Cookie\nAWSALBCORS\n  * Duration\n7 days\n  * Description\nAmazon Web Services set this cookie for load balancing.\n\n\n  * Cookie\n_cfuvid\n  * Duration\nsession\n  * Description\nCloudflare sets this cookie to track users across sessions to optimize user experience by maintaining session consistency and providing personalized services\n\n\n  * Cookie\nli_gc\n  * Duration\n6 months\n  * Description\nLinkedin set this cookie for storing visitor's consent regarding using cookies for non-essential purposes.\n\n\n  * Cookie\n__hssrc\n  * Duration\nsession\n  * Description\nThis cookie is set by Hubspot whenever it changes the session cookie. The __hssrc cookie set to 1 indicates that the user has restarted the browser, and if the cookie does not exist, it is assumed to be a new session.\n\n\n  * Cookie\n__hssc\n  * Duration\n1 hour\n  * Description\nHubSpot sets this cookie to keep track of sessions and to determine if HubSpot should increment the session number and timestamps in the __hstc cookie.\n\n\n  * Cookie\nwpEmojiSettingsSupports\n  * Duration\nsession\n  * Description\nWordPress sets this cookie when a user interacts with emojis on a WordPress site. It helps determine if the user's browser can display emojis properly.\n\n\n  * Cookie\nBCSessionID\n  * Duration\n1 year 1 month 4 days\n  * Description\nBlueconic sets this cookie as a unique identifier for the BlueConic profile.\n\n\n  * Cookie\n_octo\n  * Duration\n1 year\n  * Description\nNo description available.\n\n\n  * Cookie\nlogged_in\n  * Duration\n1 year\n  * Description\nNo description available.\n\n\n  * Cookie\n__Secure-YEC\n  * Duration\npast\n  * Description\nYouTube sets this cookie to stores the user's video player preferences using embedded YouTube video\n\n\n  * Cookie\n__eoi\n  * Duration\n6 months\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nAWSALBTGCORS\n  * Duration\n7 days\n  * Description\nNo description available.\n\n\n  * Cookie\nlogin-status-p\n  * Duration\npast\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nAWSALBTG\n  * Duration\n7 days\n  * Description\nNo description available.\n\n\n  * Cookie\ncsrf_token\n  * Duration\nsession\n  * Description\nNo description available.\n\n\n  * Cookie\ntoken_v2\n  * Duration\n1 day\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nD\n  * Duration\n1 year\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nPHPSESSID\n  * Duration\nsession\n  * Description\nThis cookie is native to PHP applications. The cookie stores and identifies a user's unique session ID to manage user sessions on the website. The cookie is a session cookie and will be deleted when all the browser windows are closed.\n\n\n  * Cookie\nVISITOR_PRIVACY_METADATA\n  * Duration\n6 months\n  * Description\nYouTube sets this cookie to store the user's cookie consent state for the current domain. \n\n\n  * Cookie\ncookietest\n  * Duration\nsession\n  * Description\nThe cookietest cookie is typically used to determine whether the user's browser accepts cookies, essential for website functionality and user experience.\n\n\n  * Cookie\n__Host-airtable-session\n  * Duration\n1 year\n  * Description\nThis cookie is used to enable us to integrate the services of Airtable.\n\n\n  * Cookie\n__Host-airtable-session.sig\n  * Duration\n1 year\n  * Description\nThis cookie is used to enable us to integrate the services of Airtable.\n\n\n  * Cookie\nm\n  * Duration\n1 year 1 month 4 days\n  * Description\nStripe sets this cookie for fraud prevention purposes. It identifies the device used to access the website, allowing the website to be formatted accordingly.\n\n\n  * Cookie\nBIGipServer*\n  * Duration\nsession\n  * Description\nMarketo sets this cookie to collect information about the user's online activity and build a profile about their interests to provide advertisements relevant to the user. \n\n\n  * Cookie\n__cfruid\n  * Duration\nsession\n  * Description\nCloudflare sets this cookie to identify trusted web traffic.\n\n\n  * Cookie\n_GRECAPTCHA\n  * Duration\n6 months\n  * Description\nGoogle Recaptcha service sets this cookie to identify bots to protect the website against malicious spam attacks.\n\n\n  * Cookie\n__Secure-YNID\n  * Duration\n6 months\n  * Description\nGoogle cookie used to protect user security and prevent fraud, especially during the login process.\n\n\n  * Cookie\ncookieyes-consent\n  * Duration\n1 year\n  * Description\nCookieYes sets this cookie to remember users' consent preferences so that their preferences are respected on subsequent visits to this site. It does not collect or store any personal information about the site visitors.\n\n\nFunctional\nFunctional cookies help perform certain functionalities like sharing the content of the website on social media platforms, collecting feedback, and other third-party features.\n  * Cookie\nlidc\n  * Duration\n1 day\n  * Description\nLinkedIn sets the lidc cookie to facilitate data center selection.\n\n\n  * Cookie\nbrw\n  * Duration\n1 year\n  * Description\nNo description available.\n\n\n  * Cookie\nbrwConsent\n  * Duration\n5 minutes\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nWMF-Uniq\n  * Duration\n1 year\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nloom_anon_comment\n  * Duration\n1 year\n  * Description\nNo description available.\n\n\n  * Cookie\nloom_referral_video\n  * Duration\nsession\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nVISITOR_INFO1_LIVE\n  * Duration\n6 months\n  * Description\nA cookie set by YouTube to measure bandwidth that determines whether the user gets the new or old player interface.\n\n\n  * Cookie\nyt-remote-connected-devices\n  * Duration\nNever Expires\n  * Description\nYouTube sets this cookie to store the user's video preferences using embedded YouTube videos.\n\n\n  * Cookie\nytidb::LAST_RESULT_ENTRY_KEY\n  * Duration\nNever Expires\n  * Description\nThe cookie ytidb::LAST_RESULT_ENTRY_KEY is used by YouTube to store the last search result entry that was clicked by the user. This information is used to improve the user experience by providing more relevant search results in the future.\n\n\n  * Cookie\nyt-remote-device-id\n  * Duration\nNever Expires\n  * Description\nYouTube sets this cookie to store the user's video preferences using embedded YouTube videos.\n\n\n  * Cookie\nyt-remote-session-name\n  * Duration\nsession\n  * Description\nThe yt-remote-session-name cookie is used by YouTube to store the user's video player preferences using embedded YouTube video.\n\n\n  * Cookie\nyt-remote-fast-check-period\n  * Duration\nsession\n  * Description\nThe yt-remote-fast-check-period cookie is used by YouTube to store the user's video player preferences for embedded YouTube videos.\n\n\n  * Cookie\nyt-remote-session-app\n  * Duration\nsession\n  * Description\nThe yt-remote-session-app cookie is used by YouTube to store user preferences and information about the interface of the embedded YouTube video player.\n\n\n  * Cookie\nyt-remote-cast-available\n  * Duration\nsession\n  * Description\nThe yt-remote-cast-available cookie is used to store the user's preferences regarding whether casting is available on their YouTube video player.\n\n\n  * Cookie\nyt-remote-cast-installed\n  * Duration\nsession\n  * Description\nThe yt-remote-cast-installed cookie is used to store the user's video player preferences using embedded YouTube video.\n\n\n  * Cookie\ncp_session\n  * Duration\n3 months\n  * Description\nCodepen sets this cookie for Help systems found in the website.\n\n\n  * Cookie\nloid\n  * Duration\n1 year 1 month 4 days\n  * Description\nThis cookie is set by the Reddit. The cookie enables the sharing of content from the website onto the social media platform.\n\n\nAnalytics\nAnalytical cookies are used to understand how visitors interact with the website. These cookies help provide information on metrics such as the number of visitors, bounce rate, traffic source, etc.\n  * Cookie\n__hstc\n  * Duration\n6 months\n  * Description\nHubspot set this main cookie for tracking visitors. It contains the domain, initial timestamp (first visit), last timestamp (last visit), current timestamp (this visit), and session number (increments for each subsequent session).\n\n\n  * Cookie\nhubspotutk\n  * Duration\n6 months\n  * Description\nHubSpot sets this cookie to keep track of the visitors to the website. This cookie is passed to HubSpot on form submission and used when deduplicating contacts.\n\n\n  * Cookie\n_ga\n  * Duration\n1 year 1 month 4 days\n  * Description\nGoogle Analytics sets this cookie to calculate visitor, session and campaign data and track site usage for the site's analytics report. The cookie stores information anonymously and assigns a randomly generated number to recognise unique visitors.\n\n\n  * Cookie\n_ga_*\n  * Duration\n1 year 1 month 4 days\n  * Description\nGoogle Analytics sets this cookie to store and count page views.\n\n\n  * Cookie\n__Host-psifi.analyticsTrace\n  * Duration\n6 hours\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\n__Host-psifi.analyticsTraceV2\n  * Duration\n6 hours\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\n_gh_sess\n  * Duration\nsession\n  * Description\nGitHub sets this cookie for temporary application and framework state between pages like what step the user is on in a multiple step form.\n\n\n  * Cookie\nYSC\n  * Duration\nsession\n  * Description\nYSC cookie is set by Youtube and is used to track the views of embedded videos on Youtube pages.\n\n\n  * Cookie\najs_anonymous_id\n  * Duration\n1 year\n  * Description\nThis cookie is set by Segment to count the number of people who visit a certain site by tracking if they have visited before.\n\n\n  * Cookie\nvuid\n  * Duration\n1 year 1 month 4 days\n  * Description\nVimeo installs this cookie to collect tracking information by setting a unique ID to embed videos on the website. \n\n\nPerformance\nPerformance cookies are used to understand and analyse the key performance indexes of the website which helps in delivering a better user experience for the visitors.\n  * Cookie\nAWSALB\n  * Duration\n7 days\n  * Description\nAWSALB is an application load balancer cookie set by Amazon Web Services to map the session to the target.\n\n\n  * Cookie\nacq\n  * Duration\npast\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nacq.sig\n  * Duration\npast\n  * Description\nDescription is currently not available.\n\n\n  * Cookie\nptc\n  * Duration\n2 years\n  * Description\nNo description available.\n\n\nAdvertisement\nAdvertisement cookies are used to provide visitors with customised advertisements based on the pages you visited previously and to analyse the effectiveness of the ad campaigns.\n  * Cookie\nmuc_ads\n  * Duration\n1 year 1 month 4 days\n  * Description\nTwitter sets this cookie to collect user behaviour and interaction data to optimize the website.\n\n\n  * Cookie\nguest_id_marketing\n  * Duration\n1 year 1 month 4 days\n  * Description\nTwitter sets this cookie to identify and track the website visitor.\n\n\n  * Cookie\nguest_id_ads\n  * Duration\n1 year 1 month 4 days\n  * Description\nTwitter sets this cookie to identify and track the website visitor.\n\n\n  * Cookie\npersonalization_id\n  * Duration\n1 year 1 month 4 days\n  * Description\nTwitter sets this cookie to integrate and share features for social media and also store information about how the user uses the website, for tracking and targeting.\n\n\n  * Cookie\nguest_id\n  * Duration\n1 year 1 month 4 days\n  * Description\nTwitter sets this cookie to identify and track the website visitor. It registers if a user is signed in to the Twitter platform and collects information about ad preferences.\n\n\n  * Cookie\nbcookie\n  * Duration\n1 year\n  * Description\nLinkedIn sets this cookie from LinkedIn share buttons and ad tags to recognize browser IDs.\n\n\n  * Cookie\n__Secure-ROLLOUT_TOKEN\n  * Duration\n6 months\n  * Description\nYouTube sets this cookie to manage feature rollout and experimentation. It helps Google control which new features or interface changes are shown to users as part of testing and staged rollouts, ensuring consistent experience for a given user during an experiment.\n\n\n  * Cookie\nyt.innertube::nextId\n  * Duration\nNever Expires\n  * Description\nYouTube sets this cookie to register a unique ID to store data on what videos from YouTube the user has seen.\n\n\n  * Cookie\nyt.innertube::requests\n  * Duration\nNever Expires\n  * Description\nYouTube sets this cookie to register a unique ID to store data on what videos from YouTube the user has seen.\n\n\n  * Cookie\nsession_tracker\n  * Duration\nsession\n  * Description\nThis cookie is set by the Reddit. This cookie is used to identify trusted web traffic. It also helps in adverstising on the website.\n\n\n  * Cookie\nedgebucket\n  * Duration\nsession\n  * Description\nReddit sets this cookie to save the information about a log-on Reddit user, for the purpose of advertisement recommendations and updating the content.\n\n\n  * Cookie\ndid\n  * Duration\n1 year\n  * Description\nArbor sets this cookie to show targeted ads to site visitors.This cookie expires after 2 months or 1 year.\n\n\nUncategorised\nOther uncategorised cookies are those that are being analysed and have not been classified into a category as yet.\nNo cookies to display.\nReject All Save My Preferences Accept All\nToggle Search[](https://towardsdatascience.com/)Toggle Mobile Navigation\n[](https://towardsdatascience.com/)\nPublish AI, ML & data-science insights to a global community of data professionals.\nSign in[Submit an Article](https://write.insightmediagroup.io)\n[Latest](https://towardsdatascience.com/latest/)[Editor's Picks](https://towardsdatascience.com/tag/editors-pick/)[Newsletter](https://towardsdatascience.com/tag/the-variable/)[ShipAI](https://towardsdatascience.com/shipai/)\n* * *\n[Write For TDS](https://towardsdatascience.com/submissions/)\n[LinkedIn](https://www.linkedin.com/company/towards-data-science/)[X](https://x.com/TDataScience)Toggle Search\n[Machine Learning](https://towardsdatascience.com/category/artificial-intelligence/machine-learning/)\n# The Machine Learning “Advent Calendar” Day 20: Gradient Boosted Linear Regression in Excel\nFrom random ensembles to optimization: gradient boosting explained\n[Angela and Kezhan Shi](https://towardsdatascience.com/author/angela.shi/)\nDecember 22, 20259 min read\n![](https://assets.insightmediagroup.io/media/wp-content/uploads/2025/12/gradient-boosted-linear-regression.jpg)\nGradient Boosted Linear Regression in excel\n[In the previous article](https://towardsdatascience.com/the-machine-learning-advent-calendar-day-19-bagging-in-excel/), we introduced ensemble learning with voting, bagging and Random Forest.\nVoting itself is only an aggregation mechanism. It does not create diversity, but combines predictions from already different models.  \nBagging, on the other hand, explicitly creates diversity by training the same base model on multiple bootstrapped versions of the training dataset.\nRandom Forest extends bagging by additionally restricting the set of features considered at each split.\nFrom a statistical point of view, the idea is simple and intuitive: diversity is created through randomness, without introducing any fundamentally new modeling concept.\nBut ensemble learning does not stop there.\nThere exists another family of ensemble methods that does not rely on randomness at all, but on **optimization**. Gradient Boosting belongs to this family. And to truly understand it, we will start with a deliberately strange idea:\nWe will apply Gradient Boosting to Linear Regression.\nYes, I know. This is probably the first time you have heard about applying Gradient Boosted Linear Regression.\n(We will see Gradient Boosted Decision Trees, tomorrow).\nIn this article, here is the plan:\n  * First, we will step back and revisit the three fundamental steps of machine learning.\n  * Then, we will introduce the Gradient Boosting algorithm.\n  * Next, we will apply Gradient Boosting to linear regression.\n  * Finally, we will reflect on the relationship between Gradient Boosting and Gradient Descent.\n\n\nLearn this step by step with the interactive [Machine Learning](https://roadmap.sh/machine-learning) roadmap.\n## 1. Machine Learning in Three steps\nTo make machine learning easier to learn, I always separate it into three clear steps. Let us apply this framework to Gradient Boosted Linear Regression.\nBecause unlike [bagging](https://towardsdatascience.com/the-machine-learning-advent-calendar-day-19-bagging-in-excel/), each step reveals something interesting.\n![](https://assets.insightmediagroup.io/media/wp-content/uploads/2025/12/image-385-1024x552.png)\nTrois learning steps in Machine Learning - all images by author\n**1. Model**\nA model is something that takes input features and produces an output prediction.\nIn this article, the base model will be **Linear Regression**.\n**1 bis. Ensemble Method Model**\nGradient Boosting is **not** a model itself. It is an ensemble method that aggregates several base models into a single meta-model. On its own, it does not map inputs to outputs. It must be applied to a base model.\nHere, Gradient Boosting will be used to aggregate linear regression models.\n**2. Model fitting**\nEach base model must be fitted to the training data.\nFor Linear Regression, fitting means estimating the coefficients. This can be done numerically using Gradient Descent, but also analytically. In Google Sheets or Excel, we can directly use the `LINEST` function to estimate these coefficients.\n**2 bis. Ensemble model learning**\nAt first, Gradient Boosting may look like a simple aggregation of models. But it is still a learning process. As we will see, it relies on a loss function, exactly like classical models that learn weights.\n**3. Model tuning**\nModel tuning consists of optimizing hyperparameters.\nIn our case, the base model Linear Regression itself has no hyperparameters (unless we use regularized variants such as Ridge or Lasso).\nGradient Boosting, however, introduces two important hyperparameters: the number of boosting steps and the learning rate. We will see this in the next section.\nIn a nutshell, that is machine learning, made easy, in three steps!\n## 2. Gradient Boosting Regressor algorithm\n### 2.1 Algorithm principle\nHere are the main steps of the Gradient Boosting algorithm, applied to regression.\n  1. **Initialization** : We start with a very simple model. For regression, this is usually the average value of the target variable.\n  2. **Residual Errors Calculation** : We compute residuals, defined as the difference between the actual values and the current predictions.\n  3. **Fitting Linear Regression to Residuals** : We fit a new base model (here, a linear regression) to these residuals.\n  4. **Update the ensemble** : We add this new model to the ensemble, scaled by a learning rate (also called shrinkage).\n  5. **Repeating the process** : We repeat steps 2 to 4 until we reach the desired number of boosting iterations or until the error converges.\n\n\nThat’s it! This is the basic procedure for performing a Gradient Boosting applied to Linear Regression.\n### 2.2 Algorithm expressed with formulas\nNow we can write the formulas explicitly, it helps make each step concrete.\n**Step 1 - Initialization**  \nWe start with a constant model equal to the average of the target variable:  \nf0 = average(y)\n**Step 2 – Residual computation**  \nWe compute the residuals, defined as the difference between the actual values and the current predictions:  \nr1 = y − f0\n**Step 3 – Fit a base model to the residuals**  \nWe fit a linear regression model to these residuals:  \nr̂1 = a0 · x + b0\n**Step 4 – Update the ensemble**  \nWe update the model by adding the fitted regression, scaled by the learning rate:  \nf1 = f0 − learning_rate · (a0 · x + b0)\n**Next iteration**  \nWe repeat the same procedure:  \nr2 = y − f1  \nr̂2 = a1 · x + b1  \nf2 = f1 − learning_rate · (a1 · x + b1)\nBy expanding this expression, we obtain:  \nf2 = f0 − learning_rate · (a0 · x + b0) − learning_rate · (a1 · x + b1)\nThe same process continues at each iteration. Residuals are recomputed, a new model is fitted, and the ensemble is updated by adding this model with a learning rate.\nThis formulation makes it clear that Gradient Boosting builds the final model as a sum of successive correction models.\n## 3. Gradient Boosted Linear Regression\n### 3.1 Base model training\nWe start with a simple linear regression as our base model, using a small dataset of ten observations that I generated.\nFor the fitting of the base model, we will use a function in Google Sheet (it also works in Excel): LINEST to estimate the coefficients of the linear regression.\n![](https://assets.insightmediagroup.io/media/wp-content/uploads/2025/12/1xwkqXnSIq437TumKgUpH3g.png)\nGradient Boosted Linear Regression \\ Simple dataset with linear regression — Image by author\n### 3.2 Gradient Boosting algorithm\nThe implementation of these formulas is straightforward in Google Sheet or Excel.\nThe table below shows the training dataset along with the different steps of the gradient boosting steps:\n![](https://assets.insightmediagroup.io/media/wp-content/uploads/2025/12/1rWWMrG36HqnNepaTpaVkvg.png)\nGradient Boosted Linear Regression with all steps in Excel — Image by author\nFor each fitting step, we use the Excel function LINEST:\n![](https://assets.insightmediagroup.io/media/wp-content/uploads/2025/12/1VQ_3JEV4m6MkAZEP5HaOhg.png)\nGradient Boosted Linear Regression with formula for coefficient estimation — Image by author\nWe will only do 2 iterations, and we can guess how it goes for more iterations. Here below is a graphic to show the models at each iteration. The different shades of red illustrate the convergence of the model and we also show the final model that is directly found with gradient descent applied directly to y.\n![](https://assets.insightmediagroup.io/media/wp-content/uploads/2025/12/1You_RAkJLF7GceFeDAkhLA.png)\nGradient Boosted Linear Regression — Image by author\n### 3.3 Why Boosting Linear Regression is purely pedagogical\nIf you look carefully at the algorithm, two important observations emerge.\nFirst, in step 2, we fit a linear regression to residuals, it will take time and algorithmic steps to achieve the model fitting steps, instead of fitting a linear regression to residuals, we can directly fit a linear regression to the actual values of y, and we already would find the final optimal model!\nSecondly, when adding a linear regression to another linear regression, it is still a linear regression.\nFor example, we can rewrite f2 as: \nf2 = f0 - learning_rate *(b0+b1) - learning_rate * (a0+a1) x\nThis is still a linear function of x.\nThis explains why Gradient Boosted Linear Regression does not bring any practical benefit. Its value is purely pedagogical: it helps us understand how the Gradient Boosting algorithm works, but it does not improve predictive performance.\nIn fact, it is even less useful than bagging applied to linear regression. With bagging, the variability between bootstrapped models allows us to estimate prediction uncertainty and construct confidence intervals. Gradient Boosted Linear Regression, on the other hand, collapses back to a single linear model and provides no additional information about uncertainty.\nAs we will see tomorrow, the situation is very different when the base model is a decision tree.\n### 3.4 Tuning hyperparameters\nThere are two [hyperparameters](https://ko-fi.com/angelashi/link/ATTENTION) we can tune: the number of iterations and the learning rate.\nFor the number of iterations, we only implemented two, but it is easy to imagine more, and we can stop by examining the magnitude of the residuals.\nFor the learning rate, we can change it in Google Sheet and see what happens. When the learning rate is small, the “learning process” will be slow. And if the learning rate is 1, we can see that the convergence is achieved at iteration 1.\n![](https://assets.insightmediagroup.io/media/wp-content/uploads/2025/12/1wxBjmIemvzDApJghU4fsOg.png)\nGradient Boosted Linear Regression with learning rate =1— Image by author\nAnd the residuals of iteration 1 are already zeros.\n![](https://assets.insightmediagroup.io/media/wp-content/uploads/2025/12/1U79I8LNFt7mfkqztL37tSw.png)\nGradient Boosted Linear Regression with learning rate =1— Image by author\nIf the learning rate is higher than 1, then the model will diverge.\n![](https://assets.insightmediagroup.io/media/wp-content/uploads/2025/12/1fnuFU2fIP-mhZ3ToG8X5ng.png)\nGradient Boosted Linear Regression Divergence— Image by author\n## 4. Boosting as Gradient Descent in Function Space\n### 4.1 Comparison with Gradient Descent Algorithm\nAt first glance, the role of the learning rate and the number of iterations in Gradient Boosting looks very similar to what we see in Gradient Descent. This naturally leads to confusion.\n  * **Beginners** often notice that both algorithms contain the word \"_gradient_ \" and follow an iterative procedure. It is therefore tempting to assume that Gradient Descent and Gradient Boosting are closely related, without really knowing why.\n  * **Experienced practitioners** usually react differently. From their perspective, the two methods appear unrelated. Gradient Descent is used to fit weight-based models by optimizing their parameters, while Gradient Boosting is an ensemble method that combines multiple models fitted with the residuals. The use cases, the implementations, and the intuition seem completely different.\n  * **At a deeper level** , however, experts will say that these two algorithms are in fact the same optimization idea. The difference does not lie in the learning rule, but in the space where this rule is applied. Or we can say that the variable of interest is different.\n\n\nGradient Descent performs gradient-based updates in **parameter space**. Gradient Boosting performs gradient-based updates in **function space**.\nThat is the only difference in this mathematical numerical optimization. Let's see the equations in the case of regression and in the general case below.\n### 4.2 The Mean Squared Error Case: Same Algorithm, Different Space\nWith the Mean Squared Error, Gradient Descent and Gradient Boosting minimize the same objective and are driven by the same quantity: the residual.\nIn Gradient Descent, residuals influence the updates of the model parameters.\nIn Gradient Boosting, residuals directly update the prediction function.\nIn both cases, the learning rate and the number of iterations play the same role. The difference lies only in where the update is applied: parameter space versus function space.\nOnce this distinction is clear, it becomes evident that Gradient Boosting with MSE is simply Gradient Descent expressed at the level of functions.\n![](https://assets.insightmediagroup.io/media/wp-content/uploads/2025/12/image-386-1024x397.png)\n### 4.3 Gradient Boosting with any loss function\nThe comparison above is not limited to the Mean Squared Error. Both Gradient Descent and Gradient Boosting can be defined with respect to different loss functions.\nIn Gradient Descent, the loss is defined in parameter space. This requires the model to be differentiable with respect to its parameters, which naturally restricts the method to weight-based models.\nIn Gradient Boosting, the loss is defined in prediction space. Only the loss must be differentiable with respect to the predictions. The base model itself does not need to be differentiable, and of course, it does not need to have its own loss function.\nThis explains why Gradient Boosting can combine arbitrary loss functions with non–weight-based models such as decision trees.\n![](https://assets.insightmediagroup.io/media/wp-content/uploads/2025/12/image-387-1024x419.png)\n## Conclusion\nGradient Boosting is not just a naive ensemble technique but an optimization algorithm. It follows the same learning logic as Gradient Descent, differing only in the space where the optimization is performed: parameters versus functions. Using linear regression allowed us to isolate this mechanism in its simplest form.\nIn the next article, we will see how this framework becomes truly powerful when the base model is a decision tree, leading to Gradient Boosted Decision Tree Regressors.\n## A note on learning order\nGradient Boosting is often presented as the most powerful ensemble method, and it is indeed very popular in practice.\nHowever, understanding ensemble learning does not start with Boosting.\n[**Bagging**](https://towardsdatascience.com/the-machine-learning-advent-calendar-day-19-bagging-in-excel/) remains a simpler and more fundamental approach, especially from a statistical point of view.\nIt makes variance reduction explicit and offers useful insight into prediction uncertainty, which complements the optimization perspective of Gradient Boosting.\n···\nAll the Excel files are available through this [Kofi link](https://ko-fi.com/s/4ddca6dff1). Your support means a lot to me. The price will increase during the month, so early supporters get the best value.\n![](https://assets.insightmediagroup.io/media/wp-content/uploads/2025/11/image-205-1024x348.png)\nAll Excel/Google sheet files for ML and DL\n## Register Now to Continue Reading\n### Unlock Towards Data Science with a Free Account\nAll articles on Towards Data Science are available to registered users. Create a free account today to access this article and thousands more.\nRegister for freeSign in to your account\n* * *\n![](https://assets.insightmediagroup.io/media/1787657699750_yw6uqg.jpeg)\nWritten By\n## [Angela and Kezhan Shi](https://towardsdatascience.com/author/angela.shi/)\n[See all from Angela and Kezhan Shi](https://towardsdatascience.com/author/angela.shi/)\n[Deep Dives](https://towardsdatascience.com/tag/deep-dives/)[Artificial Intelligence](https://towardsdatascience.com/tag/artificial-intelligence/)[Data Science](https://towardsdatascience.com/tag/data-science/)[Gradient Boosting](https://towardsdatascience.com/tag/gradient-boosting/)[Statistics](https://towardsdatascience.com/tag/statistics/)\nShare This Article\n  * [](https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Ftowardsdatascience.com%2Fthe-machine-learning-advent-calendar-day-20-gradient-boosted-linear-regression-in-excel%2F&title=The%20Machine%20Learning%20%E2%80%9CAdvent%20Calendar%E2%80%9D%20Day%2020%3A%20Gradient%20Boosted%20Linear%20Regression%20in%20Excel)\n  * [](https://www.linkedin.com/shareArticle?mini=true&url=https%3A%2F%2Ftowardsdatascience.com%2Fthe-machine-learning-advent-calendar-day-20-gradient-boosted-linear-regression-in-excel%2F&title=The%20Machine%20Learning%20%E2%80%9CAdvent%20Calendar%E2%80%9D%20Day%2020%3A%20Gradient%20Boosted%20Linear%20Regression%20in%20Excel)\n  * [](https://x.com/share?url=https%3A%2F%2Ftowardsdatascience.com%2Fthe-machine-learning-advent-calendar-day-20-gradient-boosted-linear-regression-in-excel%2F&text=The%20Machine%20Learning%20%E2%80%9CAdvent%20Calendar%E2%80%9D%20Day%2020%3A%20Gradient%20Boosted%20Linear%20Regression%20in%20Excel)\n\n\nTowards Data Science is a community publication. Submit your insights to reach our global audience and earn through the TDS Author Payment Program.\n[Write for TDS](https://towardsdatascience.com/submissions/)\n## Related Articles\n  * [![](https://assets.insightmediagroup.io/media/wp-content/uploads/2022/12/0gD17RdBDGJZSqjar-scaled.jpg)](https://towardsdatascience.com/automating-expense-reports-with-python-95c43a63980c/)\n## [Automating Expense Reports with Python](https://towardsdatascience.com/automating-expense-reports-with-python-95c43a63980c/)\n[Machine Learning](https://towardsdatascience.com/category/artificial-intelligence/machine-learning/)\nUsing Python and the mindee API to automate expense reports It used to be that...\n[Lucas Soares](https://towardsdatascience.com/author/lucas-soares/)\nDecember 2, 20226 min read\n  * [![](https://assets.insightmediagroup.io/media/wp-content/uploads/2025/01/0Y524lLKsF5spVr0K-scaled.jpg)](https://towardsdatascience.com/fine-tuning-multimodal-embedding-models-bf007b1c5da5/)\n## [Fine-tuning Multimodal Embedding Models](https://towardsdatascience.com/fine-tuning-multimodal-embedding-models-bf007b1c5da5/)\n[Machine Learning](https://towardsdatascience.com/category/artificial-intelligence/machine-learning/)\nAdapting CLIP to YouTube Data (with Python Code)\n[Shaw Talebi](https://towardsdatascience.com/author/shawhin/)\nJanuary 31, 202510 min read\n  * [![](https://assets.insightmediagroup.io/media/wp-content/uploads/2021/07/1wZRDPXMCiMdiAAqXck6y6w-scaled.jpeg)](https://towardsdatascience.com/how-to-perform-ordinal-regression-classification-in-pytorch-361a2a095a99/)\n## [How to Perform Ordinal Regression / Classification in PyTorch](https://towardsdatascience.com/how-to-perform-ordinal-regression-classification-in-pytorch-361a2a095a99/)\n[Data Science](https://towardsdatascience.com/category/data-science/)\nA simple trick for improving model performance when labels are ordered.\n[Mathias Gruber](https://towardsdatascience.com/author/nanomathias/)\nJuly 10, 20217 min read\n  * [![](https://assets.insightmediagroup.io/media/wp-content/uploads/2020/11/1_5SoYT-aTVyt6UOd117ZVg.png)](https://towardsdatascience.com/lightgbm-algorithm-an-end-to-end-review-on-the-trees-to-dataframe-method-13e8c4b74027/)\n## [LightGBM Algorithm: An end to end review on the trees to DataFrame method](https://towardsdatascience.com/lightgbm-algorithm-an-end-to-end-review-on-the-trees-to-dataframe-method-13e8c4b74027/)\n[Machine Learning](https://towardsdatascience.com/category/artificial-intelligence/machine-learning/)\nFor this article, I will be using the following academic paper as a reference...\n[Ana Preciado](https://towardsdatascience.com/author/anamargaritapreciado/)\nNovember 8, 20204 min read\n  * [![](https://assets.insightmediagroup.io/media/wp-content/uploads/2021/07/0_q_aty8bUoK9uFOS-scaled.jpg)](https://towardsdatascience.com/an-interesting-walk-from-bayesian-statistics-differences-between-map-and-mle-2daea5fc15b/)\n## [An interesting walk from Bayesian statistics: Differences between MAP and MLE.](https://towardsdatascience.com/an-interesting-walk-from-bayesian-statistics-differences-between-map-and-mle-2daea5fc15b/)\n[Machine Learning](https://towardsdatascience.com/category/artificial-intelligence/machine-learning/)\nWith simple words and few formulas, you will get fully proficency in Bayes, the Maximum Likelihood Estimation and the Maximum A Posteriori.\n[Adrian PD](https://towardsdatascience.com/author/adrianpd/)\nJuly 23, 20217 min read\n  * [![](https://assets.insightmediagroup.io/media/wp-content/uploads/2021/12/0QAokhXB8T_VzaqDK-scaled.jpg)](https://towardsdatascience.com/the-nice-way-to-deploy-an-ml-model-using-docker-91995f072fe8/)\n## [The Nice Way To Deploy An ML Model Using Docker](https://towardsdatascience.com/the-nice-way-to-deploy-an-ml-model-using-docker-91995f072fe8/)\n[Artificial Intelligence](https://towardsdatascience.com/category/artificial-intelligence/)\nA quick guide to deploying an ML model with FastAPI and easily containerizing it within VSCode itself.\n[Yash Prakash](https://towardsdatascience.com/author/ipom/)\nDecember 19, 20215 min read\n  * [![](https://assets.insightmediagroup.io/media/wp-content/uploads/2025/10/image-164.jpg)](https://towardsdatascience.com/how-i-used-machine-learning-to-predict-41-of-project-delays-before-they-happened/)\n## [How I Used Machine Learning to Predict 41% of Project Delays Before They Happened](https://towardsdatascience.com/how-i-used-machine-learning-to-predict-41-of-project-delays-before-they-happened/)\n[Project Management](https://towardsdatascience.com/category/project-management/)\nHow data science can help project managers anticipate risks and save time\n[Yassin Zehar](https://towardsdatascience.com/author/yassin.zehar/)\nOctober 17, 202510 min read\n  * [![](https://assets.insightmediagroup.io/media/wp-content/uploads/2024/04/0A2cZfbUwfR9-ltT1-scaled.jpg)](https://towardsdatascience.com/exploring-real-and-virtual-spaces-with-data-f9ff3124710e/)\n## [Exploring Real and Virtual Spaces with Data](https://towardsdatascience.com/exploring-real-and-virtual-spaces-with-data-f9ff3124710e/)\n[Data Science](https://towardsdatascience.com/category/data-science/)\nOur weekly selection of must-read Editors' Picks and original features\n[TDS Editors](https://towardsdatascience.com/author/towardsdatascience/)\nApril 4, 20243 min read\n  * [![](https://assets.insightmediagroup.io/media/wp-content/uploads/2021/04/1Yli-cyBYr31BJED3tD2kRg.png)](https://towardsdatascience.com/babys-first-algorithmic-sampling-from-a-distribution-methods-available-and-how-to-use-them-208678247e62/)\n## [Baby's First Algorithmic Sampling from a Distribution: Methods Available and How to Use Them](https://towardsdatascience.com/babys-first-algorithmic-sampling-from-a-distribution-methods-available-and-how-to-use-them-208678247e62/)\n[Machine Learning](https://towardsdatascience.com/category/artificial-intelligence/machine-learning/)\nA description in simple terms for the motivation and approach for sampling using simple or Markov Chain Monte Carlo methods\n[Gabriela Morgenshtern](https://towardsdatascience.com/author/morgensh/)\nApril 15, 20217 min read\n\n\n  * [YouTube](https://www.youtube.com/c/TowardsDataScience)\n  * [X](https://x.com/TDataScience)\n  * [LinkedIn](https://www.linkedin.com/company/towards-data-science/)\n  * [Threads](https://www.threads.net/@towardsdatascience)\n  * [Bluesky](https://bsky.app/profile/towardsdatascience.com)\n\n\n[](https://towardsdatascience.com/)\nYour home for data science and AI. The world's leading publication for data science, data analytics, data engineering, machine learning, and artificial intelligence professionals.\nSubscribe to Our Newsletter[Write For TDS](https://towardsdatascience.com/submissions/)•[About](https://towardsdatascience.com/about-towards-data-science-d691af11cc2f/)•[Advertise](https://contact.towardsdatascience.com/advertise-with-towards-data-science)•[Privacy Policy](https://towardsdatascience.com/privacy-policy/)•[Terms of Use](https://towardsdatascience.com/website-terms-of-use/)\n© Insight Media Group, LLC 2026•[The New Stack](https://thenewstack.io)•[roadmap.sh](https://roadmap.sh)•[Creator Network](https://insightmediagroup.io/creator-network)\n####  Recommended Articles \nClose\n  * [ ![](https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/607686/image?etag=1782161464448&width=500&height=500) How Relevance Models Foreshadowed Transformers for NLP ](https://towardsdatascience.com/how-relevance-models-foreshadowed-transformers-for-nlp/ \"How Relevance Models Foreshadowed Transformers for NLP\")\n  * [ ![](https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/607639/image?etag=1781250125848&width=500&height=500) Javascript Fatigue: HTMX Is All You Need to Build ChatGPT — Part 1 ](https://towardsdatascience.com/javascript-fatigue-you-dont-need-js-to-build-chatgpt/ \"Javascript Fatigue: HTMX Is All You Need to Build ChatGPT — Part 1\")\n  * [ ![](https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/607930/image?etag=1782124566054&width=500&height=500) The Subset Sum Problem Solved in Linear Time for Dense Enough Inputs ](https://towardsdatascience.com/subset-sum-problem-solved-in-linear-time-for-dense-enough-inputs/ \"The Subset Sum Problem Solved in Linear Time for Dense Enough Inputs\")\n  * [ ![](https://h030.towardsdatascience.com/rest/v2/contentStores/d7d3a4ab-7caf-4383-bbd2-fbf7fb4f1787/items/3660/image?etag=1780176246070&width=500&height=500) Does Your Company Have a Data Strategy? ](https://towardsdatascience.com/does-your-company-have-a-data-strategy-e8944dbec4ae/ \"Does Your Company Have a Data Strategy?\")\n\n\n",
  "body_base_path": "attachments/97e80523f12f/pages/",
  "body_markdown_path": "attachments/97e80523f12f/pages/archived-body.md",
  "local_html": "attachments/97e80523f12f/pages/archived-body.html",
  "body_source": "prior_capture"
}