This study was conducted with the objective of estimating combining ability and gene action for straw and seed yields and their components in flax. This was achieved via evaluating six parents {P₁(Giza 7), P₂(Giza 8), P₃(S.329/2/23/6), P₄(S.402/3/3/10), P₅ (S.421/43/14/10) and P₆ (Ariane)}and their 15 F₁^,s in a randomized complete block design with four replications at Giza Res. Station of the ARC. The collected data indicated that the non-additive effects were more important than additive effects for straw yield per plant whereas, the additive effects were more important than non-additive effects for both plant height and technical length.  P₁and P₆ for plant height and technical length exhibited significantly positive GCA effects, indicating the possibility of using these parents for improving plant height and technical stem length. One cross (P₄xP₆) exhibited significant and positive SCA effects for straw yield and its two components viz., plant height and technical length. The ratio of GCA/SCA for seed yield, number of seeds per capsule and 1000-seed weight. revealed that the inheritance of these traits were mainly controlled by additive effects of genes. These genotypes i.e.P₂,P₃ and P₄ showed significant and positive GCA effects for seed yield, number of capsules per plant and 1000-seed weight. Whereas, P₃ and P₆ were good combiners for number of seeds per capsule. In general, P₃ proved to be a good combiners for seed yield and its all components. One cross (P₁xP₄) showed significant positive SCA values for both seed yield and number of seeds per capsule and two crosses (P₂xP₆ and P₃xP₅) for number of capsules per plant and 1000-seed weight. Phenotypic and genotypic correlation coefficients among eight traits indicated that, straw  yield per plant was significantly positively correlated with number of basal branches. Also, the significant positive correlation between plant height and technical length was present. Moreover, seed yield exhibited significantly positive correlated with two components viz., number of capsules per plant and 1000-seed weight. Also, number of capsules per plant showed positive correlation with 1000-seed weight.