In order to improve the precision of wide field of view infrared optoelectronic theodolite, a calibration method based on multiple regression analysis was established, the reasons which effected the precision of wide field of view infrared optoelectronic theodolite were analyzed and the solution was proposed. First, the measurement theory and shipment of wide field of view infrared optoelectronic theodolit were introduced, the relationship between the object and the image in geodetic coordinates was analyzed. Then, the reason which effected the measurement of wide field of view infrared optoelectronic theodolite was the error between optical design, produce and machining, and the effect must be resolved after installation and adjustment. Lastly, a method based on multiple regression analysis was proposed, the calibration mode was established in all field of view by multiple regression analysis, after that, when measurement, the measurement data will be revised by the calibration multiple regression analysis mode. Experimental results indicate that the precision of the system in horizontal and vertical are improved from 21.44″ and 26.81″ to 7.62″ and 6.38″. This method improves the measurement precision effectively.