In order to further verify the function of cotton GhVHAA gene, we constructed the GhVHAA gene into the prokaryotic expression vector pET28a and induced by IPTG in E. coli BL21 (DE3) for resistance analysis. The results indicated that: (1) semiquantitative RTPCR analysis showed that the expression level of GhVHAA gene in cotton seedlings was induced by dehydration and salt stress. (2) A 1 872 bp coding region was ligated into the prokaryotic expression vector pET28a. The prokaryotic expression vector pET28aGhVHAA was successfully constructed. The SDSPAGE electrophoresis results show that there was a specific protein band at about 70 kD, which was identical with the expected molecular weight of the recombinant protein. (3) The resistance of recombinant bacterium BL21 (pET28aGhVHAA) to PEG6000 (20%) and NaCl (0.5 mol/L) was significantly higher than that of the control strain BL21 (pET28a), and indicating that the expression of GhVHAA gene in E.coli can enhance the resistance of the strain. The results provided a theoretical basis for the application of GhVHAA gene in plant stressresistant genetic engineering.