In this study, based on the analysis of transcriptome sequencing data, we cloned a candidate gene, glutathione transferase gene (GbGSTU7), which is involved in the regulation of Fusarium wilt resistance in Island cotton, from Island cotton 06146 by RTPCR method, and analyzed its sequence with bioinformatics. The expression characteristics of GbGSTU7 gene in different tissues were analyzed to explore the relationship between GbGSTU7 gene and Fusarium wilt resistance of cotton. The results showed that: (1) the total length of GbGSTU7 gene CDS was 711 bp, encoded 236 amino acids, belonged to the Tau class of GST family. The secondary structure was composed of 5folds and 9helices, and the tertiary structure was spherical. (2) After Fusarium wilt infection, GbGSTU7 gene expression showed a decreasing trend in roots of Fusarium wilt resistant cultivar 06146, and reached the lowest at 48 h, and then increased in stems and leaves, and reached the highest at 12 h in stems and 24 h in leaves. The root of Fusarium wilt cultivar ‘Xinhai 14’ showed a trend of decreasing first and then increasing, and reached the lowest at 8 h. The trend of decreasing was not obvious in stem and leaf, but it reached the highest at 8 h in stem and 4 h in leaf. In both materials, the expression of GbGSTU7 gene in the root was the lowest, and the expression in the stem was the highest. The results showed that GbGSTU7 gene could respond to the induced expression of Fusarium oxysporum in the tissues of Island cotton resistant and susceptible materials, and both of them had obvious tissue specificity. It is speculated that GbGSTU7 gene may be closely related to cotton resistance to Fusarium wilt, and may play an important regulatory role in the process of cotton resistance to bacterial infection.