Salt stress continues to exert notable impacts on the growth and development of cotton plants. In various biological processes of plants and in response to abiotic stress, long noncoding RNAs (lncRNAs) play a crucial regulatory role. In this study, we conducted transcriptome sequencing of cotton plants grown under salt stress and normal water conditions. A total of 519 lncRNAs and 75,376 messenger RNAs (mRNAs) were identified. Compared with mRNAs, lncRNAs have shorter transcript lengths and open reading frames, fewer exons, and lower expression levels. By comparing and analyzing the differentially expressed lncRNAs (DELs) and differentially expressed coding genes (DEGs) after salt treatment, we identified a total of 60 DELs and 217 DEGs. Gene Ontology (GO) and Kyoto Encyclopedia of Genes and Genomes (KEGG) enrichment analyses revealed that these target genes are enriched primarily in intracellular organelles and participate in metabolic regulation pathways. Ultimately, lncRNA XLOC_043671, along with its target gene Gohir.D02G125200, and the lncRNA XLOC_034831, along with its target gene Gohir.A12G114800 was identified as a participant in salt tolerance regulation in cotton. RNA-seq and RTqPCR revealed that both these lncRNAs and their target genes exhibited significantly enhanced expression under salt stress. Subsequently, utilizing virus-induced gene silencing (VIGS) technology, we successfully silenced the two lncRNAs in cotton plants, which resulted in reduced expression levels of the corresponding target genes, rendering the plants less salt tolerant than did the control plants. Similarly, we successfully silenced these two target genes in cotton seedlings, and the silenced plants demonstrated a pronounced salt-sensitive phenotype. In summary, our transcriptome analysis revealed a significant number of differentially expressed lncRNAs and their corresponding coding genes. These findings lay the foundation for further investigating the mechanisms of lncRNAs and their target genes in the salt stress response of cotton.
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