The coronavirus disease (COVID-19) is an infectious viral illness that leads to the development of acute respiratory syndrome. It exhibits a high level of contagiousness. The aforementioned virus is accountable for an incidence of pneumonia that transpired in early December 2019 in Wuhan, situated in the People's Republic of China. The global pandemic declaration on March 11, 2020, marked a significant turning point in the world's demography, as the virus had tragically claimed the lives of over 5.3 million individuals worldwide. The emergence of the Coronavirus (COVID-19) pandemic has presented an unparalleled catastrophe, resulting in the loss of many lives via several channels including social, psychological, physical, and economic dimensions. The danger associated with the virus originates from its heightened transmissibility and extensive mutational variability, as well as its impact on several bodily systems including the circulatory, neurological, renal, hepatic, nervous, and endocrine systems. The pathogenesis of Coronavirus disease 2019 (COVID-19) is intricate, and its clinical presentation is diverse, exhibiting various imaging findings that vary based on the severity of the illness and its progression through time. A general statistical comparison was made for the biochemical markers in the patients infected with only Coronavirus and patients infected with Coronavirus and complications of diabetes mellitus compared to the control group according to gender, in order to monitor the role of different biomarkers in causing a disease, with an evaluation of the difference in their levels, and the study aimed to investigate biomarkers and study the relationship between these biomarkers for COVID-19 patients with and without Diabetes Mellitus, to provide a dynamic approach to understanding the disease to diagnosis and follow-up, so as to improve the development of patients' treatment. The study performed a representative sample of (238) participants between the ages (25-80) year, of whom (81) were in a healthy control group, (78) were infected only with Coronavirus, (79) were infected with Coronavirus and had complications of diabetes mellitus, who visited Al-Basra Teaching Hospital and Allmwanei Hospital in Al-Basra province between October 2021 and February 2022. The age average for the study population was (25-80) years. Serum and blood levels of human CBC, ESR, CRP, Ferritin, D-Dimer, IL 6, Albumin, FBS, HbA1c, Troponin, Cholesterol, Triglyceride, HDL, LDL, VLDL, Creatinine, Urea, Uric acid and GFR were measured. The results show a highly significant increase in WBcs, ESR, CRP, Ferritin, D-Dimer, IL-6, Creatinine, Urea and Uric acid. , and a highly significant decrease in lymphocyte, albumin, HDL and GFR for patients compared to the control group as a total number and the number of males and females separately, While the results of comparing biochemical markers in the patients infected with Coronavirus and who had a diabetic complication a higher significant increase than patients without diabetic complication. The study of these biomarkers provides a dynamic approach to understanding the disease to diagnosis and follow-up, so as to improve the development of patients' treatment and study the relationship between these biomarkers for COVID-19 patients with and without Diabetes Mellitus.