College of Medicine, University of Al-Mustansiriyah discussed a master dissertation on the change in the hearing threshold in patients with COVID-19 by the postgraduate student, Mrs. Dina Jalal Mahdi. The dissertation aimed at assessing the auditory condition in the audible speech frequency ranges in order to know the hearing thresholds, i.e. the intensity of the sound according to the pure audiometric scale (PTA). The dissertation demonstrated that the loss of the sense of taste and smell is the most obvious symptom of infection with the emerging corona virus, this indicates that SARS Cov-2 affects sensory neurons and as a result, the virus itself would harm other senses, such as hearing, unlike the sense of taste and smell, which they do not require measurement tools because they are very straightforward indicators. The dissertation concluded that after applying it to a sample of patients with corona, concluded that 15 (30%) people have a sudden sensorineural type hearing loss, after measuring pure audiometry (PTA) in decibels between the left ear and the right ear of Covid-19 patients.