I have kali and I want to add ubuntu repository because I want to install some packages which cannot be found in either kali or debian repositories.
How add them into my source.list?
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Are you sure this is a good idea? It is true that Ubuntu is based on Debian, but not everything in the Ubuntu package repositories can work flawlessly in Debian (on which Kali is based). In general there are differences between the two, and you can end up paralyzing your system, and compromising it in so may places that it may turn out to be simpler to re-install it than to salvage it.
Since Linux is FOSS, a much better solution would be to locate the package source, and to recompile it for your pc. The chances that it works are much higher than trying to install pre-compiled binaries.
If you really insist, against advice and common sense, you just need to add a line like
deb http://us.archive.ubuntu.com/ubuntu/ saucy main restricted
to the file /etc/apt/sources.list. This line is for saucy Ubuntu, careful that the correspondence between Debian and Ubuntu, kernel-wise or otherwise, is not one to one.