The amount of ply twist required to bring the surface fibers of the strand parallel to ply yarn axis is half the single yarn twist and, is experimentally verified by viewing the multifilament yarns longitudinally under Scanning Electron Microscope. The effect of single yarn twist and ply to single yarn twist ratio on strength and elongation of two-ply cotton yarn have been studied. As the single yarn twist increases the tensile strength of the ply yarns with different levels of ply to single yarn twist ratio increases and at 130-140% of normal single yarn twist level, the ply yarns attain almost the same strength. Rate of improvement in tensile strength of cotton two-ply yarn with respect to single yarn twist is more than that with respect to ply twist. The effect of ply to single yarn and cable to ply yarn twist ratio on strength and elongation of ply and cable multifilament yarns have been studied. Tensile strength of ply and cable multifilament yarns do not vary with the change in ratio of ply to single yarn twist and cable to ply twist respectively, particularly when the resultant yarn is finer. The cosine of average filament inclination to the ply yarn axis and that to the cable yarn axis do not vary much with different levels of ply to single yarn twist ratio and cable to ply yarn twist ratio respectively. (c) 2005 Wiley Periodicals, Inc.