Vacuole-type Na⁺/H⁺antiporter can transport Na⁺into vacuoles, which increase plant salt tolerance by averting the deleterious effects of Na⁺in the cytosol and maintaining ionic balance. In order to reveal the function of TaNHX2 from wheat in salt tolerance of cotton, the TaNHX2 gene was transferred into the somatic cells of cotton（Jinmian 7） by agrobacterium-mediated transformation technology, and the transformed plants were regenerated through somatic embryogenesis in tissue culture. After selection with 0.5% kanamycin, the kanamycin-resistant regenerated plants were confirmed by PCR and RT-PCR that the TaNHX2 gene was integrated into the genome of cotton and expressed normally. At the four true-leaf stage, transgenic cotton seedlings were treated with different concentrations of NaCl or PEG for 10 days under greenhouse conditions, the photosynthetic rate, MDA content, and Na⁺content of cotton leaves were determined. The results showed that overexpression of TaNHX2 reduced Na⁺content in cotton, alleviated ion toxicity and improved salt and drought tolerance of transgenic cotton under salt drought stress.