This study was conducted with the aim of assessing the concordance of arterial oxygen saturation (SaO2) and pulse oximetry (SpO2) in patients with and without COVID-19 hospitalized in the intensive care unit (ICU). The results of this study showed that there is a significant statistical difference between the blood oxygen saturations by pulse oximetry method and arterial blood gasses analysis (P < 0.05). Additionally, there was a significant and relatively strong positive correlation between the mean oxygen saturation Spo2 and Sao2 in COVID-19 infected patients. This correlation was significantly positive, but relatively weak, in normal patients. This indicates that due to the unstable oxygen level in patients with COVID-19 caused by the lungs involvement, pulse oximetry method can be used for rapid patient examination and initial clinical decision making. The patient's oxygen level can be measured more accurately with the help of the blood gas analysis. Altman statistical method also showed a bias of 1.95 with the confidence interval of 95% (-20.01 to 24.11) between two methods of measuring the oxygen saturation in patients with COVID-19. Accordingly, there is no significant difference in terms of the accuracy of pulse oximetry compared to the arterial blood gasses analysis in cases with high oxygen saturation levels in the COVID-19 infected patients. Therefore, SPO2 is not a true indication of SaO2 at low blood oxygen levels. In a study with a different approach, Mahoori et al. compared oxygen saturation measured by pulse oximetry and arterial oxygen saturation in patients admitted to the open heart ICU. They concluded that the mean difference between the pulse oximetry oxygen saturation and arterial oxygen saturation was 1.6 ± 0.12. Moreover, they observed a significant relationship between SaO2 and SpO2 in patients with normal hemoglobin levels. This relationship was also significant between patients with mild acidosis. The difference between SpO2 and SaO2 was 1.5 ± 0.05% that differed from the value obtained in the present research. The obtained data showed that in patients with stable hemodynamic and good pulse oximetry signal quality, pulse oximetry more reliably shows SaO2. Therefore, the pulse oximeter is a useful monitoring device for oxygen saturation in patients with stable hemodynamic (
2). Inconsistent with the results from the present study, Wilson-Biag et al. concluded that oxygen saturation gained from pulse oximetry was lower than that derived from arterial blood gas analysis (
9), while this value was higher than SaO2 for both groups of patients with and without COVID-19 in the present research. Several studies have shown that peripheral oxygen saturation can underestimate SaO2 in low perfusion states, arrhythmias, vasoconstriction, venous pulsations, edema, and severe anemia (
10,
11). The nail polish can interfere with pulse oximetry signals and result in an inaccurate reading of oxygen saturation (
11). The elevated blood levels of glycosylated hemoglobin (HbA1c) lead to an overestimation of SaO2 by SpO2 (
12). In patients with sepsis and septic shock, there are conflicting reports on how SpO2 is biased (
10,
11). The results obtained from another study indicated that SpO2 values correspond with SaO2 and are not affected by ethnicity (
13). A study by Gurun Kaya et al. showed that pulse oximeters may not be suitable to evaluate the actual level of oxygen saturation, especially in COVID-19 infected patients with high levels of ferritin and fibrinogen and lower lymphocyte count with a low SpO2 reading (
14). According to the findings from the present study, both groups of the studied patients experienced shortness of breath, cough, and weakness. Headache and chest pain in the COVID-19 infected patients and chest pain, trembling and sweating in normal patients had the lowest prevalence. Symptoms, such as pain, nausea, and vomiting were moderately prevalent in both groups. The results obtained from a similar study revealed that the risk of mortality has increased in the elderly because they are more prone to death and the underlying conditions are more prevalent among them. The most prevalent clinical symptoms upon the arrival were shortness of breath, cough, and fever. Blood oxygen saturation testing shows that most of these patients had SpO2 lower than 93%. The most prevalent symptoms in the deceased patients were shortness of breath and disturbance in the level of consciousness. Moreover, most patients needed oxygen therapy and were hospitalized in the ICU (
15). In another study, Yang et al. stated that in Wuhan, China, the mean age of the patients who died from COVID-19 infection was 50 years, and most of the deceased patients were male. Approximately, 81% of patients showed mild symptoms and only 14% of them experienced severe symptoms, such as pneumonia and shortness of breath. About 5% of severe cases experienced respiratory failure and infectious shock and failure of other organs of the body. Consistent with the present study, fever and cough were reported as the most common symptoms, especially in children (
16). While this study sheds light on important aspects of patient care, it is crucial to acknowledge its limitations. The restricted sample size and reliance on initial information impose constraints on the generalizability and accuracy of the findings. Moreover, the need to investigate the trends and changes in Spo2 and Sao2 levels throughout hospitalization emphasizes the significance of future studies in this area. Addressing these limitations will enhance our understanding of the subject matter and contribute to the improvement of patient care strategies.