Timbre attribute is the most important feature to recognize a target. This paper presents a model of timbre features by multiple regression analysis applied in the recognition of underwater noise. At first, timbre attribute as a dependent variable is analyzed by the semantic differential evaluation and principal component analysis. And then an extended stepwise variables selection is proposed to select the optimal set as independent variables from auditory features that have been discussed in previous researches. Finally, the timbre features extracted by the regression model are used to recognize the underwater target. The results show that the extended regression analysis as a statistical method can find the relationship between timbre attribute and the auditory features. And the modeling timbre features calculated by several statistics of the sub-spectral features and the sub-temporal features are more effective than other features.