There often exists in the observations many sources of errors: thus the positions of the stars being determined by means of the meridian telescope and of the circle, both susceptible of errors whose law of probability ought not to be supposed the same, the elements that are deduced from these positions are affected by these errors. The equations of condition, which are made to obtain these elements, contain the errors of each instrument and they have various coefficients. The most advantageous system of factors by which these equations ought to be multiplied respectively, in order to obtain, by the union of the products, as many final equations as there are elements to be determined, is no longer that of the coefficients of the elements in each equation of condition. The analysis which I have used leads easily, whatever the number of the sources of error may be, to the system of factors which gives the most advantageous results, or those in which the same error is less probable than in any other system. The same analysis determines the laws of probability of the errors of these results. These formulæ contain as many unknown constants as there are sources of error, and they depend upon the laws of probability of these errors. It has been seen that, in the case of a single source, this constant can be determined by forming the sum of the squares of the residuals of each equation of condition, when the values found for these elements have been substituted. A similar process generally gives values of these constants, whatever their number may be, which completes the application of the calculus of probabilities to the results of observations.