The estimation of SCA variance was higher than GCA variance for all the characters under studies indicated that non additive genetic variance was higher than additive genetic variance for these characters. Seven ovule parents and four pollen parents representing diverse genotypes of Triticum aestivum were used to produce twelve crosses combinations in accordance with the Line x Tester. Competitive plants from each replication were used for the analysis of combining ability. The parent “PBW 343” exhibited desirable significance GCA effect for days of flowering, spike lengh, No. of spikelets per spikes, 1000- grain weight and biological yield. The parent “UP 2338” exhibited desirable significance GCA effect for days of maturity and grain yield per plant. The best cross on the basis of SCA effect were PBW343 for days of flowering, days of maturity, No. of effective tillers, grain yield per plant and 1000- grain weight and the cross UP 2338 x Pavon 76 for days of flowering. Days of maturity, Plant height, grain yield per plant, and biological yield. These best parents and cross combinations could be effectively utilized in wheat breeding for the improvement of yield components and thus their incorporation in further breeding program was suggested.