This study aimed to estimate the combining ability and gene action for eight flax genotypes under sandy soil conditions. This was achieved via evaluating the eight parents and their 16 F₁^,s progenies. The eight parents consisting of four females (P₁= S.541-C/6, P₂= S.402/1, P₃= S.813, and P₄= S.997) and four males (P₅= Sakha 3, P₆= S.541-C/7, P₇= Sozana and P₈= S.541-D/4). In 2013/14 season, each of the four male parents was crossed to the four female parents to obtain 16 F₁ crosses at the breeding nursery of Fiber Crops Res. Section, ARC at Giza. In 2014/15 season, the parents and their 16 F₁,s seeds were evaluated in Ismailia Exp. Station, Ismailia Governorate. The experiment was laid out in a randomized complete block design with four replications. The collected data indicated that the values of additive and dominance as well as, the ratio of GCA/SCA indicated that additive played greater role than non-additive gene effects in the inheritance of straw yield per plant, plant height, technical stem length, no. of basal branches and 1000-seed weight. Therefore, selection should be possible within the F₂ and subsequent populations for these characters. On the other hand, the ratio of GCA/SCA revealed that non-additive played greater role than additive gene effects in the inheritance of seed weight per plant, no. of capsules per plant and no. of seeds per capsule. P₁ and P₅ among parents were outstanding as they showed significant desirable combining ability for straw yield per plant and in most important components as well as P₅ for technical stem length and P8 for both straw yield per plant and no. of basal branches per plant. On the other hand, P₁ and P₈ among parents are good general combiners for seed yield and most of its components, indicating that the use of these parents in flax breeding programs could be increase the above mentioned treats. Only one cross (P₄xP₅) exhibited significant positive SCA effects for straw yield and its components as well as this cross included high x low general combiner parents for straw yield per plant and two important components, plant height and technical stem length. Also, one cross (P₁xP₅) for both plant height and technical stem length, in addition one cross (P₁xP₆) for both straw yield/plant and plant height included high x high general combiner parents. For seed yield, three crosses (P₁xP₅, P₁xP₆ and P₄xP₈) exhibited significant positive SCA effects for seed yield per plant and no. of capsules per plant as well as high x low general combiner parents. Also, three crosses (P₁xP₅, P₁xP₇ and P₄xP₈) exhibited significant positive SCA effects for no. of seeds per capsule included high x low general combiner parents. While, out of the previous crosses, three crosses (P₁xP₅, P₁xP₆ and P₄xP₈) only included high x high general combiner parents for 1000-seed weight. These crosses were involved one good combiner parent, which indicated that such combinations are expected to throw desirable transgressive segregates. It could be concluded that the above mentioned crosses would be interesting and prospective for the future in flax breeding program for improving seed yield and straw yield and their components.