The effects of the novel coronavirus (COVID-19) pandemic could not have been more profound, with the world encountering health crises as well as enormous economic crises.In this paper, the relationships, and trends in the number of COVID-19 infected new cases and the number of deaths due to COVID-19 in all 37 districts of Tamil Nadu state, India, during the period, 3 rd July 2020 to 31 st March,2021 based on a panel regression model.