Extra-long staple upland cotton (Gossypium hirsutum L.) germplasm lines have been developed by the Cotton Improvement Laboratory, Department of Soil and Crop Sciences, Texas AgriLife Research, Texas A&M University, as part of an ongoing effort to create germplasm and/or cultivars with combinations of improved fiber quality parameters, especially upper half mean length (UHML) and fiber bundle strength. TAM B139-17 ELS (Reg. No. GP-927, PI 659699) resulted from the cross of TAM 94L-25 (PI 631440) and PD 6992 (PI 606812). This germplasm line exhibits high volume instrument UHML greater than the minimum for pima (G. barbadense L) combined with fiber bundle strength greater than 'Fibermax 832' and other non-Acala upland cultivars.