Fourteen lines of linseed (Linum usitatissimum L.) were evaluated for general and specific combining ability through line × tester cross analysis using five diverse testers in two different environments. Seventy F1's and nineteen parental genotypes were raised in completely randomized block design with two replications with respect to yield and yield related traits. Considerable genetic variation was observed for all the traits studied. The additive as well as non-additive gene effects played significant role in the inheritance of yield and related traits with preponderance of non-additive gene effects for all the traits studied. Higher proportion of general combining ability × environment interaction variance as compared to specific combining ability × environment estimates was recorded. Additive genetic variances were more sensitive than non-additive genetic variances to the changing environment. Low estimates of heritability (narrow sense) for primary branches per plant, capsules per plant, seeds per capsule, seed yield per plant, harvest index and oil content and medium heritability for days to 50% flowering, days to maturity, plant height and 1000-seed weight was observed. Among the female parents LCK-9816, Parvati, Himalini, KL-168 were good general combiners for yield and related traits along with oil content, whereas among male parents, Surbhi and KL-224 were good general combiners for yield related traits and oil content but KL-221 was good general combiner for seed yield and related traits.