Immune responses are involved in the initiation and development of COVID-19. Compared with mild COVID-19 cases, serum interleukins levels were significantly increased in severe and critical COVID-19 patients. Increases in IL-4 and IL-10 are associated with disease severity. The C-589T polymorphism of IL4 gene is associated with increased promoter activity of gene. Allelic variants GA and GG-1082 of IL10 gene have greater activity compared to the AA-1082 IL10. The purpose was to study the frequency of occurrence of polymorphic variants of the C-589T IL4 and G-1082A IL10 genes in children with a new coronavirus infection in the population of Crimea. Methods. Examined: 68 patients aged 0 to 14 years with a diagnosis of moderate and severe COVID-19, 100 adult patients (45.6±6.14 years). The frequency of occurrence of polymorphisms of the C-589T IL4 and G-1082A IL10 genes was analyzed. Results. The CC and CT variants of the C-589T IL4 in the group of children were more common than the TT C-589T IL4 variants. Statistically significant differences in the frequency of occurrence of the mutant CC genotype of the C-589T IL4 were shown between groups of children and adults. Statistical analysis did not reveal any genotype differences with disease in either children or adults. Analysis of the prevalence of G-1082A IL10 genotypes showed that in children the most common is GA. The same trend is typical for adults and control group. Conclusions. Analysis of the odds ratio showed that there was no pathogenetic significance between the polymorphism of the C-589T IL4 and G-1082A IL10 genes and the risk of developing a new coronavirus infection in the studied groups.