In the single-input and single-output system, the parameter of plant is scalar polynomial, but in the multiple input and multiple output, it accompanies, being matrix polynomial, the consideration of observable controlability index or problems non-commutation in matrix polynomial as well as degree, and it is more complex to deal with. Therefore, it is thought that a full research on the single-input and single-output system is not sufficient. This paper proposes that problems of minimum variance self-tuning regulator by using numerical calculation example of multivariable system and pole assignment self-tuning regulator.