Introduction and Aim: COVID-19 has turned into a worldwide public health emergency involving 223 nations and regions, and it has had a significant impact on public and health service delivery systems [1]. Tele-rehabilitation has developed as a potential strategy for virtually supervising the delivery of a physical, occupational, speech, and other therapies targeted at treating motor, mental, and neuropsychiatric deficiencies caused by sensory and motor impairments [3]. The transition to telerehabilitation offers a wealth of learning opportunities. This viewpoint offers an overview of how a learning health care system (LHS) approach to telerehabilitation research might foster innovation in health care delivery and lead to new scientific findings [4]. Telerehabilitation benefits minimize the need for patients and providers to travel and in-home rehabilitation services can save travel costs and caregiver strain. Patients with mobility issues will appreciate the convenience [5]. The aim of the study was to determine the COVID-19 pandemic effect on occupational therapy practice and use of telerehabilitation in Al-Ahsa. Method: COVID-19 pandemic effect on occupational therapy practice and use of telerehabilitation in Al-Ahsa assessed by the questionnaire. The purpose of the questionnaire to measure the Effect of Covid-19 pandemic on occupational therapy practice and implementation of telerehabilitation including government hospitals, private hospitals, and clinics in ALAHSA city. We shared the link by distributing it through social media. This study was conducted in Al-Ahsa including government hospitals, private hospitals, and clinics. The data collected from SPSS. 20 questions used to assess different aspects of COVID-19 pandemic effect on occupational therapy practice and use of telerehabilitation in Al-Ahsa with five options (Strongly Agree – Agree – Neutral – Disagree – Strongly Disagree. In addition, it is cross-sectional because the study collected data at giving point across the study. Result: There are 108 participants in this study. All of the participants were from Saudi Arabia in Al-Ahsa that met the inclusion criteria in This study. The number of male participants in the research was 85 (78.70%) . Also, the ages of the participants ranged from 16 to 58 and the average age is 30,23. We found that most of the participants agreed that telerehabilitation was effective and had many benefits for patients where the percentage of answers strongly agree and agree in all questions was high. Furthermore, the ages of the participants in the research are all of them from adolescence and adulthood, as the use of electronic technology to conduct therapeutic and rehabilitative sessions is almost non-existent for people in the late adulthood stage. Conclusion: We found that telerehabilitation is effective and benefits both the therapist and the patient. Also, the percentage of use of telerehabilitation by late adult patients was very low. Telerehabilitation had some problems and defects, and we hope that they will be resolved and the remote treatment system will be fully developed.