Abstarct: In this study , economic factors affecting Corona virus in the Provinces of Iran are investigated. in this regard , regression models have been used by GMM method with the software of EVIEWS . at first , variables of insurance Coverage rate , per capita income , unemployment rate , per capita health care budget , population density , households dimensions and hospital beds per capita , have been used to identify the most important influencing factors . The data used in this study are panel data of 31 provinces of the country over the years ( 1390-1400 ) . Estimation results of two regression models have shown that in the first model , by rising unemployment rate , household dimensions and Population density the incidence of corona virus will increase . And also by increasing the insurance Coverage rate and the health care budget , the incidence of that will reduce . In the second model , by increasing unemployment rate ,household dimensions , per capita income , hospital beds per capita and the health care budget , corona deaths with decrease . and also by increasing the insurance coverage rate corona death will increase.