The cotton (Gossypium arboreum) stress-related gene GHSP26 responds to dehydration. To elucidate its stress tolerant mechanism at the transcriptional level, we isolated and characterized the promoter region (PGHSP26, -2,831 bp) flanking the 5' GHSP26 coding region from the genomic DNA. A series of PGHSP26 deletion derivatives was created for the identification of the upstream region of the gene required for the promoter activity. Each deletion construct was analyzed by agrobacterium mediated transient transformation in tobacco leaves after treatment with abscissic acid (ABA), heavy metals and dehydration. Promoter fragments of 716 bp or longer showed two-fold or greater induction after each treatment. These findings further our understanding of the regulation of GHSP26 expression and provide a new drought-inducible promoter system in transgenic plants.