The aim of this manuscript was to show the basic concepts and practical application of Partial Least Squares (PLS) as a tutorial, using the Matlab computing environment for beginners, undergraduate and graduate students. As a practical example, the determination of the drug paracetamol in commercial tablets using Near-Infrared (NIR) spectroscopy and Partial Least Squares (PLS) regression was shown, an experiment that has been successfully carried out at the Chemical Institute of Campinas State University for chemistry undergraduate course students to introduce the basic concepts of multivariate calibration in a practical way.