A prospective cohort study was conducted that included 262 men between the ages of 20 and 65, divided into 3 groups that included patients with COVID-19 (n=89), cases with respiratory tract infection not related to COVID-19 (NRTI) (n=30) between March 22 and May 22, 2020 and age-matched controls (n=143) admitted before January 2020. Inclusion criteria were age, positive RT-PCR test, typical chest CT findings (ground glass opacities, particularly in the peripheral and lower lobes, cobblestones, and bilateral multiple lobular and subsegmental consolidation areas), ITRNR patients had a final diagnosis of at least 2 RT-PCR tests and negative findings on CT. It was found that serum levels of Testosterone (TT) were on average 332 ng/dL in controls, in patients with ITRNR it was 288.67 ng/dL, and in COVID-19 patients it was 185.52 ng/dL. dL. A negative correlation of serum TT with hospitalization time (r= -0.45, P <.0001) and a significant positive correlation between SpO2 and serum TT levels (r=0.32, P= .0028) of the patients were found. COVID-19. They conclude that serum levels of TT are an important factor and predictor of the clinical process of patients. No significant correlations were observed between TT, hospitalization time, and SpO2 levels in ITRNR patients (r= -0.25, P= .21 and r= -0.077, P= .68). During the study, 4 COVID-19 patients died and the mean serum TT levels of these patients (116.24) were below the mean levels of COVID-19 patients.