A line x tester analysis involving six selected lines (Russianand American lines) as female, namely; Tashkound 30, Russian 108 F, Coker 310, McNaire 220, C 23 and KNX 9132 and two Egyptian cultivars as male (tester) namely; Dendera and Giza 45. Twelve Fl's populations were evaluated for combining ability and useful heterosis by growing in complete randomized block design in three replications. Useful heterosis was observed for almost of characters examined. Data showed that the superior hybrids were produced from the best parents. the sum of values of SCA were larger than GCA for all characters under study. Among female parents, the line of Russian 108 F showed high GCA effects for all characters except Lea product character, while Tashkound 30 was the best female for Lea product character. Dendera was the best male (tester) for yield and yield components while Giza 75 was the best male for fiber quality. We can conclude that the best hybrids were those produced by crossing Russian 108 F as female into the male parents.