Two field experiments were carried out at the Experimental farm ofSakha Agricultural Research station during 2013/2014 and 2014/2015seasons to study the effect of seeding rates and nitrogen fertilizer levels ontwo new flax cultivars. The experimental design was split-split plot with fourreplications. The three seeding rates (50, 60 and 70kg/fed) were distributed inmain plot, three nitrogen levels (30, 45and 60kg fed)were allocated in sub plotand new flax cultivars(Giza11 and Giza12) were distributed in sub sub plots.The results revealed significant differences among three seeding rates on straw yield and its components as well as fiber yield and its relatedcharacters. Increasing seeding rate from 50 to 70 kg /fed. increased technicallength, straw yield/plant as well as per feddan, fiber length, fiber percentageand fiber yield/plant as well as per feddan. Increasing seeding rate decreasednumber of capsules/plant, number of seeds/plant, seed index, seed yield/plantas well as per feddan, whereas thee effect was insignificant in oil percentage.The seeding rate of 60 kg/fed.. gave higher seed yield and its component.Increasing nitrogen level from 30 to 60 kg/fed significantly increasedtechnical length, straw yield/plant, straw yield/fed, fiber length, fiberpercentage, fiber yield/plant as well as per feddan. The differences between45 and 60 kg N/fed did not reach the level of significant. Increasing nitrogenlevel from 30 to 60 kg N/fed significantly increased fruiting zone length,number of capsules/plant. Adding 45kg N/fed resulted in the highest values ofseed yield and its components. The results revealed that Giza12 cv., wassuperior than Giza 11 cv., in technical length, straw yield /plant, strawield/fed, fiber length, fiber percentage, fiber yield/plant and fiber yield/fed. While Giza 11 cv. was superior than Giza 11 cv., in fruiting zone length,number of capsules/plant, number of seeds /plant, seed yield/plant and seedindex. The interaction between seeding rate x nitrogen level was significant instem diameter, straw yield/fed, fruiting zone length, no of capsule/plant, seedindex and fiber yield./plant.The interaction between seeding rate and cultivar was significant intechnical length, straw yield/fed., fruiting zone length, number ofcapsules/plant, seed yield/plant and seed index. Also, the interaction betweennitrogen level and cultivars was significant in technical length, stem diameter,straw yield/plant as well as per feddan, fruiting zone length, number ofcapsules/plant, seed yield/plant and seed index.The interaction between seeding rate x nitrogen level x cultivar wassignificant in technical length, straw yield/fed., fruiting zone length, no. ofcapsules/plant, seed yield/fed seed yield/plant, fiber length and fiber yield/fed. From the results and under the conditions of this study, it could be concludedthat for producing the highest straw and fiber yield, it can be recommended byusing Giza 12 cv., at seeding rate of 60 kg seeds/fed, 45 kg N/fed while for high seed yield used Giza11cv, 60 kg seeds/fed. + 45 kg N /fed.