A soybean cultivar designated MT000792 with high yield potential and tolerance to Roundup.TM. herbicide, further including the plants and seeds of the cultivar MT000792, methods for producing a soybean plant by crossing the cultivar MT000792 with itself or another soybean plant. The invention also relates to soybean cultivar MT000792 further comprising one or more single gene traits, and to methods of producing a soybean having such traits by introgression, transformation or mutagenesis. The invention also includes using the soybean cultivar MT000792 to produce other soybean cultivars, breeding lines, and progeny.