Technical Abstract: Three experiments were conducted in 2005 and 2007 to evaluate a total of 211 cotton germplasm and breeding lines for salt tolerance in the greenhouses. The randomized complete block designs with two or three replications were employed for those experiments. 200 mM salt solutions or tap water were applied on alternate days for 21 to 30 days after planting or emergence. Data for the seedling and plant characteristics such as germination percentage, cotyledon length, first true leaf length, plant height, plant fresh weight, and plant dry weight were collected to compare control and treated plants. Genotypes and breeding lines that showed the lowest reduction in parameters of overall seedling and plant characteristics were considered salt tolerant. They were JAJO 1145, STV 4892 BR, STV 5599 BR, STV 4575 BR, DPL 555 BR, NM 03K1001, SG 747, 1517-88, 1517-SR2, and DPL 444 BR from experiment I, and PHY 72, AR 9314-24-16, FM 960 BR, FM 958 LL, STV 4575 BR, STV 6636 BR, TAM 98D-102, NM 03K1001, HA 195, and DP 444 BR from Experiment II. Thirty back-crossed inbred lines (BIL) out of 146 entries that showed more salt tolerance than parents (checks) from Experiment III were also selected for further genetic studies.