The objective of this study was to determine estimates of heterosis, general combining ability of parents and specific combining ability of hybrids needed in breeding super early cotton cultivars. Five cotton lines Pima 56, G.88, G.83, and Suvin in addition the promising hybrid {G.84 x (G.74 x G.68)) and five tester parental (Early Pima, Giza 45, Sea Island, Dendara and Giza 90) were crossed in line x tester mating system at Sakha Research Station, Agric. Res. Center in 2001. Ten parental genotypes and their 25 Fis hybrids were grown In randomized complete block design in four replication at Saba in 2002. Significant heterosis over all crosses for position of first fruiting node and days to first flower were obtained. line x tester analysis revealed significant general and specific combining ability effects for position of first fruiting node and days to first flower appearance. The ratio of GCAISCA reflects the magnitude of dominance for position of first fruiting node and days to first flower appearance. Line parental Suvin is a good combiner for all traits except for earliness index. However the breeder cannot predict GCA of any genotype in the use performance of these parental varieties. Low narrow sense heritability estimates (below 30%) were obtained for days to first boll, earliness index. Medium values (30 - 509b) were obtained for position to first fruiting node and days to first flower appearance. The results showed that the parental variety Pima 56 and hybrid Pima S6 x Sea Island have higher diversity.