1. The problem is to estimate the value of $73.182 \times 3.473$. 2. To estimate a product, round each number to a simpler value close to it. 3. Round $73.182$ to $73$ and $3.473$ to $3.5$ for easier multiplication. 4. Multiply the rounded numbers: $$73 \times 3.5 = 73 \times \left(3 + 0.5\right) = 73 \times 3 + 73 \times 0.5 = 219 + 36.5 = 255.5$$ 5. So, the estimated value of $73.182 \times 3.473$ is approximately $255.5$. This estimation helps quickly approximate the product without a calculator.