The study draws on secondary data from the Bureau of Statistics in Lesotho. Simple and multiple linear regression models techniques are used to analyze the relationship between the GDP of Lesotho and the GDP of manufacturing. The secondary data is analyzed using Statistical Packages for Social Sciences (SPSS) and Excel. The major finding is that there exists a strong positive linear relationship ( r = 0.986) between the GDP of Lesotho and the GDP of manufacturing. This means that every time the GDP of manufacturing increases the GDP of Lesotho does the same. Based on this finding, the study recommends that in order to improve, sustain and maintain the economic growth and to avoid further deterioration in the manufacturing industry, the manufacturing capacity must be strengthened for it to effectively deal with growing competition and rapid economic changes.