Abstract: Increasing soil salinity is becoming a serious problem in the agriculture areas of all over the world. Although cotton is considered a moderately salt tolerant crop, it would be useful to use exotic cotton accessions as a new genetic resource for increasing salt tolerant level of cotton genotypes. The objective of this research was to identify salt-tolerant CRS accession(s) that would serve as parental material for further salt-tolerant research in cotton. Seedling of four putative salt-tolerant (M-9044-0031, M-9044-0061, M-9044-0140 and M-9044-0150) and three putative salt-sensitive CRS accessions (M-9044-0060, M-8744-0091 and M-8744-0175) plus Acala 1517-77, Deltapine 50, TAM94L-25, Stonville-453 and Nazilli-84 were exposed to two different salt concentrations (125 and 250 mM NaCl) and control in completely randomized design with ten replications. Significant differences were observed among cotton genotypes for reduction ratios in Shoot Dry Weight (SDW), Total Dry Weight (TDW) Leaf Area (LA) and Plant Water Content (PWC). SDW, TDW and PWC were correlated positively regardless of treatment, indicating that either trait could be used as a selection criterion. With TAM94L-25, M-9044-0060, M-8744-0091 and M-9044-0140 exhibited less reduction in SDW and TDW. It was concluded that CRS lines, M-9044-0060, M-8744-0091 and M-9044-0140 may provide parental material for salt tolerance in upland cotton breeding.