Objective: Iraq's COVID-19 has very high morbidity and fatality rates. among the leading causes of death was mitochondrial cell damage. Aim: to study the effect of cell mitochondrial damage through cytochrome c oxidase on COVID-19 patient morbidity and mortality. Methods: This study was carried out at Al-Nahrain University/College of Medical in Bangkok, Iraq. The study included 100 individuals with COVID-19 immunoglobulins IgG, IgM, and cytochrome c oxidase enzyme and acute inflammatory biomarkers, procalcitonin (PCT), and Interleukin-6. Clinical analysis results were used in statistical analyses.. Results: The cytochrome c oxidase enzyme increased vertically as COVID-19 patient severity increased, and there was a significant correlation between the enzyme and acute inflammatory indicators. Cytochrome c oxidase enzyme and COVID-19 immunoglobulins are related.