Method for the estimation of at least a variable ( β; v x, v y; ψ, μ) affecting a vehicle dynamics, including measuring dynamic variables of the vehicle during its motion, calculating in real time an estimate ( β̈; v̂ x, v̂ y; ψ) of said variable ( β; v x, v y; ψ), on the basis of said measured dynamic variables, calculating said estimate of said at least a variable ( β; v x, v y; ψ, μ) by an estimation procedure (DVS β; DVS βv; DVS βvμ) comprising taking in account a set of dynamic variables measured during the motion of the vehicle over respective time intervals ( n y, n w, n ψ, n x, n α) and applying on said set of measured dynamic variables at least an optimal nonlinear regression function ƒ β ∗ ƒ x ∗ ƒ y ∗ ƒ β 1 ∗ ƒ β 2 ∗ ƒ ψ ̇ 1 ∗ ƒ ψ ̇ 2 ∗ calculated with respect to said variable ( β; v x, v y; ψ) to estimate to obtain said estimate of said variable ( β; v x, v y; ψ, μ), characterized by said optimal non linear regression function ƒ β ∗ ƒ x ∗ ƒ y ∗ ƒ β 1 ∗ ƒ β 2 ∗ ƒ ψ ̇ 1 ∗ ƒ ψ ̇ 2 ∗ being obtained by an optimal calculation procedure including: on the basis of an acquired set of reference data ( D d) and of said set of dynamic variables measured during the motion of the vehicle, finding, for a desired accuracy level ( ε), a regression function ƒ β ∗ ƒ x ∗ ƒ y ∗ ƒ β 1 ∗ ƒ β 2 ∗ ƒ ψ ̇ 1 ∗ ƒ ψ ̇ 2 ∗ giving an estimation error lower or equal than said desired accuracy level ( ε) in a given set of operative conditions, used to obtain said acquired set of reference data ( D d)), said acquired set of reference data ( D d) being obtained by acquiring in said given set of operative conditions a set of reference data ( D d) of variables including variables corresponding to said measured dynamic variables of the vehicle and a lateral ( v y) and a longitudinal velocity ( v x) of the vehicle. measuring dynamic variables of the vehicle during its motion, calculating in real time an estimate ( β̈; v̂ x, v̂ y; ψ) of said variable ( β; v x, v y; ψ), on the basis of said measured dynamic variables, calculating said estimate of said at least a variable ( β; v x, v y; ψ, μ) by an estimation procedure (DVS β; DVS βv; DVS βvμ) comprising taking in account a set of dynamic variables measured during the motion of the vehicle over respective time intervals ( n y, n w, n ψ, n x, n α) and applying on said set of measured dynamic variables at least an optimal nonlinear regression function ƒ β ∗ ƒ x ∗ ƒ y ∗ ƒ β 1 ∗ ƒ β 2 ∗ ƒ ψ ̇ 1 ∗ ƒ ψ ̇ 2 ∗ calculated with respect to said variable ( β; v x, v y; ψ) to estimate to obtain said estimate of said variable ( β; v x, v y; ψ, μ), characterized by taking in account a set of dynamic variables measured during the motion of the vehicle over respective time intervals ( n y, n w, n ψ, n x, n α) and applying on said set of measured dynamic variables at least an optimal nonlinear regression function ƒ β ∗ ƒ x ∗ ƒ y ∗ ƒ β 1 ∗ ƒ β 2 ∗ ƒ ψ ̇ 1 ∗ ƒ ψ ̇ 2 ∗ calculated with respect to said variable ( β; v x, v y; ψ) to estimate to obtain said estimate of said variable ( β; v x, v y; ψ, μ), characterized by said optimal non linear regression function ƒ β ∗ ƒ x ∗ ƒ y ∗ ƒ β 1 ∗ ƒ β 2 ∗ ƒ ψ ̇ 1 ∗ ƒ ψ ̇ 2 ∗ being obtained by an optimal calculation procedure including: on the basis of an acquired set of reference data ( D d) and of said set of dynamic variables measured during the motion of the vehicle, finding, for a desired accuracy level ( ε), a regression function ƒ β ∗ ƒ x ∗ ƒ y ∗ ƒ β 1 ∗ ƒ β 2 ∗ ƒ ψ ̇ 1 ∗ ƒ ψ ̇ 2 ∗ giving an estimation error lower or equal than said desired accuracy level ( ε) in a given set of operative conditions, used to obtain said acquired set of reference data ( D d)), said acquired set of reference data ( D d) being obtained by acquiring in said given set of operative conditions a set of reference data ( D d) of variables including variables corresponding to said measured dynamic variables of the vehicle and a lateral ( v y) and a longitudinal velocity ( v x) of the vehicle. on the basis of an acquired set of reference data ( D d) and of said set of dynamic variables measured during the motion of the vehicle, finding, for a desired accuracy level ( ε), a regression function ƒ β ∗ ƒ x ∗ ƒ y ∗ ƒ β 1 ∗ ƒ β 2 ∗ ƒ ψ ̇ 1 ∗ ƒ ψ ̇ 2 ∗ giving an estimation error lower or equal than said desired accuracy level ( ε) in a given set of operative conditions, used to obtain said acquired set of reference data ( D d)), said acquired set of reference data ( D d) being obtained by acquiring in said given set of operative conditions a set of reference data ( D d) of variables including variables corresponding to said measured dynamic variables of the vehicle and a lateral ( v y) and a longitudinal velocity ( v x) of the vehicle.