The present research was conducted to study the combining ability and gene action for morphological, yield and its components traits in F1 crosses of wheat using line x tester procedure. Experiment was conducted incloudingthirty genotypes consisting of ten lines, L1,L2, L3, L4, L5, L6, L7, L8,  L9, L10and three testers namely; Sids 12 (T1), Gemmeiza 11 (T2) and Line 137 ((T3).Thirtycrosses and their parents were evaluated under two irrigation treatments in randomized complete block design with three replications at experimental Research Farm, Faculty of Agriculture Benha Univ. during the winter successive growing seasons 2017/18 and 2018/19. The obtained results could be summarized as follows;highly significant differences were found among irrigation treatment, genotypes and its partitioning lines, testers and line x testers for all the studied traits. Also, interaction between irrigation treatment and mention source of variance were significant for most traits under study. Genetic analysis revealed that the importance of both additive and non-additive components in the inheritance of all traits.The non-additive was more important for most studied traits.The best general combining ability was L8 for earliness, plant height, No. of spikes /plant and grain yield. The crosses T1 x L3,  T2 x L1,  T2 x L2, T2 x L4,  T3 x L4 and T3 x L6 showed highly significant positive Sij effects (desirable) for  biological yield/ plant and grain yield/ plant.