Seeds of three different cotton (Gossypium hirsutum L.) cultivars (Nazilli-84, NM503 and Carmen) germinated and leaf and stalk pieces obtained were transplanted in Murashige-Skoog (MS) (1962) medium containing 5 mg/l IBA and NaCl (0, 50, 100, 150, 200 ve 250 mM). Cultures kept under light after transfer were subcultured in four weeks. In the research photosynthetic pigment contents of the calli from different salt concentrations were investigated and tolerance of the cultivars were determined.