We analyze the dependence of the mass-to-light ratio of spiral galaxies on the present star formation rate (SFR), and find that galaxies with high present star formation rates have low mass-to-light ratios, presumably as a result of the enhanced luminosity. On this basis we argue that variations in the stellar content of galaxies result in a major source of intrinsic scatter in the Tully-Fisher relation (TF relation). Ideally one should use a 'population-corrected' luminosity. We have also analyzed the relation between the (maximum) luminous mass and rotational velocity, and find it to have a small scatter. We therefore propose that the physical basis of the Tully-Fisher relation lies in a relationship between the luminous mass and rotational velocity, in combination with a 'well-behaved' relation between luminous and dark matter. This implies that the Tully-Fisher relation is a combination of two independent relations: (i) a relation between luminosity and (luminous) mass, based mainly on the star formation history in galaxies, and (ii) a relation between mass and rotation velocity, which is the outcome of the process of galaxy formation. In addition to a 'population-corrected' Tully-Fisher relation, one may also use the relation between mass and luminosity, and the relation between luminous mass and rotation velocity as distance estimators.

We analyse the results of mass models derived from the HI rotation! curves of spiral galaxies and find that the slope of the luminous mass-circular velocity relation is close to 4. The luminous mass-circular velocity relation with a slope of about 4 can be explained by an anti-correlation between the mass surface density of luminous matter and the mass ratio of the dark and luminous components. We also argue that the conspiracy between luminous and dark matter exists in a local sense (producing a flat or smooth rotation curve) and in a global sense (affecting the mass ratio of the dark and luminous matter), maintaining the luminous mass-circular velocity relation with a slope of about 4. We therefore propose that the physical basis of the Tully-Fisher relation lies in the luminous mass-circular velocity relation. While the slope of the luminous mass-circular velocity relation is fairly well defined regardless of the dark matter contribution, the zero-point of the relation is still to be determined. The determination of the slope of the Tully-Fisher relation needs one more step: the mean trend of the luminosity-luminous mass relation determines the overall shape (slope) of the Tully-Fisher relation. The key parameter needed to determine the zero-point of the luminous mass-circular velocity relation and the slope of the Tully-Fisher relation obviously is the luminous mass-to-light ratio.

Applying mass model to disk galaxy NGC 300, since the observed rotation curve of NGC 300 is flatter than Toomre's mass model n = 1, two cases are used; obtaining parameters a n and b n from the polynomial fitting of the observed rotation curve (case A) and from the least square fitting between the observed rotation curve and model rotation curve (case B). In any case, n bas a fixed value of 1. Brandt's mass model is also discussed. which has a shape parameter n = 1.4. Calculated total mass and total mass to luminosity ratio are 3.3 × 10 10 M ⊙ , l2.1 for case A and 2.8 × 10 10 M ⊙ , 10.3 for case B. In case of Brandt's model, the values are 4.2 × 10 10 M ⊙ and 15.4. The rise in the local mass to luminosity ratio in the outer part of NGC 300 implies existence of massive halo. Other dynamical properties are also discussed.