The purpose of this thesis is to first determine if there is a relationship between GDP per capita and equatorial distance. The scientific method being used is multiple linear regression with GDP per capita as the dependent variable and latitude as the primary independent variable. Furthermore, additional explanatory variables are included because of their importance to GDP per capita and connection to latitude. This is done by using a sample of 99 countries during the time period 1991-2006. The results show that there is a strong relationship between distance from the equator and GDP per capita with some explanation being provided with the help of empirical studies.