ABSTRACT    The present study was carried out at research farm of Rice Mechanization Center, Kafr El-Sheikh Governorate during the two successive growing seasons of 2005/2006 and 2006/2007 to study the effect of tillage systems and sowing methods on seed and straw yield of two different genotypes flax varieties (Sakha 1 and .Sakha 3). Tillage systems were used, Conventional system: chisel plow (twice) + mechanical scraper (twice), Moderate system: chisel plow (twice) + disk harrow (twice) + mechanical scraper and Advanced system: chisel plow (twice) + rotary plow (once) + laser scraper. The sowing methods were manual broadcasting, mechanical broadcaster and developed mechanical broadcaster . The results can be summarized as follows: 1-The highest values of germination ratio (90.97 and 90.25 %) and the  lowest values of coefficient of variance (12.3 and 13.6 %)  were obtained at advanced tillage system for Sakha 1 and .Sakha3, respectively.  While, the sowing methods have no significant effect on germination 2- The Maximum yield of straw (4.71 and 4.52 ton/fed) and seeds (575 and 421 kg/Fed) were obtained by using advanced system and modified broadcaster for Sakha1 and .Sakha 3, respectively. 4- Using advanced tillage system saving about 10.89 and 5.75% in energy requirement compared with conventional and moderate systems, respectively. 5- Using advanced tillage system instead of conventional and moderate systems with developed broadcaster increased the net profit of seed and straw yields by (61.31 and 77.49%) and by (22.82 and 35.68%) for flax Sakha1 and Sakha 3, respectively.