Background and Aim:Knowing the main components of treatment costs can help policy makers and decision makers in controlling treatment costs and reviewing insurance coverage plans. The purpose of this study was to analyze the cost of treating patients with covid-19. Method:This study was a descriptive economic evaluation study that was conducted cross-sectional on 28,997 corona patients hospitalized in a large medical center in Tehran. The data required for the study included the cost components of direct treatment in corona patients (drugs, laboratory tests, diagnostic imaging and hoteling) and socio-economic variables (age, gender, type of insurance coverage, marital status) Hospital accounting was collected. The analysis of treatment costs and its components was done using descriptive statistics and with the help of central and dispersion indicators (mean and standard deviation) and using STATA software. Results:The average cost of treatment for each patient with covid was 121 million rials. More than half (50.75%) of the treatment costs of Covid-19 patients were related to hoteling and the patient's stay in the hospital. After that, drug costs (28.42%), paraclinical costs (8.65%) and hemoperfusion (5.4%) had the largest share in the cost of treating these patients, respectively. On average, 33.6% of the costs were paid by the patient and 66.4% by insurance organizations. Conclusion:In order to control and reduce the costs of Covid-19 patients, strategies such as eliminating unnecessary hospitalizations, reducing the length of stay of patients, and developing home care services should be taken into consideration by policymakers.