Abstract Background: Coronavirus disease 2019 (COVID-19) is an infectious pandemic disease caused by severe acute respi-ratory syndrome coronavirus 2 (SARS-CoV-2). In December 2019, in Wuhan city, China, the first case was discovered, and then it spread all over the world . On 12th of March 2020, the World Health Organization (WHO) officially announced COVID-19 as a global pandemic disease. In addition, patients with severe COVID-19 may be more likely to have liver injury than patients with less severe disease or asymptomatic carriers. Hypoalbuminemia is emerging as a consistent risk factor for severe disease, even among patients without chronic illness. Aim of Study: In this study, we aimed at evaluating liver enzymes among COVID-19 patients and analyzing the rela-tionship between the liver enzymes elevations and severity of COVID-19 infection. Patients and Methods: A retrospective study on data collected from patients who presented between February 2021, and June 2021. The study included 200 patients that had confirmed SARS-CoV-2 infection based on positive results on RT-PCR testing. All patients were subjected to full history taking including history of previous liver disease, general examination, and laboratory investigations including: Liver function tests, hepatitis viral markers , RT-PCR for nasopha-ryngeal swab, and CT chest. The participants were categorized into two groups, if abnormal value of LFT > twice the normal ranges (group 1). The group 2, other participants who had normal LFTs. The length of hospital staying, intensive care requirement, and mortality were considered as prognostic indicators. Results: Group 1 (n=61) with elevated LFT and group 2 (n=139) with normal LFT. When investigating basic charac-teristics, the mean age was 55.8±  22.1 and 59.3±18.6 among group 1 and group 2 respectively. The ALT, AST, and TB were significantly higher among group 1 than group 2. There was no statistically significant difference between both groups regarding Hg, and WBCs. The mean hospital staying was statistically significantly higher among group 1. The intensive care requirement was statistically significantly higher among group 1. There was a statistically significant difference between both groups regarding mortality.