The repercussions of the Corona virus have cast a severe shadow on the world's economy, including the small and medium enterprises sector. Despite the government's support for these facilities, which are the backbone of the economy, the impact was profound. Where the owners of small and medium enterprises unanimously agreed that the pandemic had harmed them, but they were convinced that the crisis knew the meaning of (crisis management), which they always heard about, and did not take it seriously. As for the situation in the Sultanate of Oman, the government of the Sultanate continues to support the small and medium enterprise sector through several measures and incentives to support this sector with the aim of mitigating the effects of the pandemic on this vital sector. The efforts of the Small and Medium Enterprises Development Authority were represented in providing a set of banking facilities and incentives, such as postponing installments, interests and profits, credit facilities, rescheduling loans, facilities and tax exemptions. This study also aimed to reveal the role of the procedures and solutions followed represented by (the institution’s internal procedures, initiatives and government support) in mitigating the economic effects of the Corona pandemic on the small and medium enterprise sector in the Governorate of Muscat, and with the aim of reaching results and conclusions with an objective and accurate evaluation, by studying all Aspects and dimensions related to the subject of the study or the phenomenon, especially the study of the impact of some demographic variables on the sample members, and the following is a presentation of the results of the study. The study sample consisted of (730) employees of the small and medium enterprises sector. -The percentage of male participation is about (80%), while the percentage of female participation. (20%) -The largest percentage was from the age groups (26-35 years) and (36-45 years), with a total percentage of (%71.4). -The largest percentage of participation was from the states of Seeb and Bausher, with a total percentage of (%72.9). -The highest rate of participation in the study sample was from the senior management category of the facility; Their participation rate was about three quarters of the respondents, or about. (74.4%). -The highest percentage of participation in the study sample from the customer services activity, with a rate of (%45.5). -The highest rate of participation in the study sample from the establishments with sole proprietorship, with a rate of (%67.3). The highest percentage of participation in the study sample from establishments aged (10 years and younger), reached (%73.4). The highest rate of participation in the study sample from the establishments with the number of employees (from 1 to 10 workers), with a rate of (%66.7). The highest rate of participation in the study sample from establishments that do not have a layoff, with a rate of (47.8%). This was followed by the participants from the establishments that laid off 5% of the total workers, at a rate of (%20.1). The attitude of respondents to the questionnaire statements is high, meaning they have a high degree of agreement. The trend of respondents to the terms of the economic impacts of the Corona pandemic is high, meaning they have a high degree of approval. Respondents’ attitudes to the phrases axis of the procedures and solutions followed (first domain: the internal procedures of the institution, the second domain: initiatives and government support) is medium, while the direction of respondents’ opinion about the phrases of the first domain the internal procedures of the institution was high, while it was low about the phrases.