This study aimed to examine the possibility of predicting the attitude towards distance learning among undergraduate students at Sultan Qaboos University through the dimensions of psychological stress associated with Covid 19. The sample consisted of 436 of male and female students of academic year 2020/2021. The study used descriptive correlative approach to achieve its aims. The scales used are the psychological stress scale related to COVID-19 translated by Abadi et al., (2021), the Khalaf and Al Said learning stress scale (2020), and the distance learning attitude scale by Awad and Hilles (2015). The results of the multiple regression analysis indicated the possibility of predicting the attitude towards distance learning among the sample members through the dimensions of psychological stress, as they explained 37 % of the variance. Also, they indicated the existence of a positive statistically significant correlation between the dimensions of psychological stress and the attitude towards distance learning, and the existence of a negative statistically significant correlation between learning stress and the attitude towards distance learning. In addition, the results of the study showed the presence of medium levels of psychological stress, and the existence of a neutral attitude toward distance learning, and it also showed that there was no differences in psychological stress and the attitude towards distance learning due to the gender variable. The study has concluded with some recommendations and suggestions for futher research.