This study was conducted with the objective of estimating combining ability and gene action for both of seed and straw yields as with as their components in six flax genotypes. This was achieved via evaluating six parents (P₁= Giza 8, P₂= Sakha 2, P₃= S.413/1/2/3, P₄= S.420/12, P₅= Cizar and P₆ = Bombay) with their 15 F₂^,s progenies. In 2014/2015 season, the six parents and their 15 F₂^,s crosses were planted in a randomized complete block design with three replications at Giza Res. Station Farm. The collected data indicated that the additive effects were more important than non-additive effects for each of straw yield, plant height, technical stem length, seed yield, no. of capsules per plant, 1000-seed weight and no. of seeds per capsule  indicating that effective selection should be possible within these F₂ and subsequent generations for these characters. While, both additive and non-additive effects were the same almost effect in inheritance of no. of basal branches per plant.  P₃ and P₄ showed high general combining ability for each of straw yield per plant, plant height and technical stem length. Also, P₁  proved to be good combiner for seed yield and its two important components, no. of capsules per plant and 1000-seed weight in addition P₅ exhibited high general combiner for all seed yield characters except 1000-seed weight, suggesting the importance of these parents for increasing the previous traits in flax breeding programs. The simple correlation between GCA values and parental means for all characters studied were significantly positive. These results indicated that the parents showing higher mean performance proved to be the highest general combiners for these traits. One cross (P₃xP₅) exhibited significant and positive SCA effect for each of straw yield, plant height and technical stem length as well as this cross  included high x low general combiners parents for GCA effects for straw yield. For seed yield, one cross (P₁xP₅) showed significant positive SCA values for both seed yield and no. of capsules per plant as well as this cross  involved high x high general combiner for these two traits in addition one cross (P₁xP₂) had high x high general combiner parents for 1000-seed weight. Therefore, these crosses (P₃xP_5, P₁xP₅ and P₁xP₂) may prove useful for simultaneous improvement of the above-mentioned traits. Straw  yield per plant was significantly positively correlated with both of plant height and technical stem length. Also, plant height exhibited high positive correlation with technical stem length. On the other hand, seed yield per plant exhibited highly significant and positive correlation with each of no. of capsules, 1000-seed weight and no. of basal branches. Therefore, the possibility of using the two traits (plant height and technical stem length) as selection indices for improving straw yield per plant as well as, using 1000-seed weight and capsules number per plant as selection indices for improving seed yield per plant.