The study was an attempt to know the expenditure analysis for practising dentistry in COVID-19 by the dentists residing and practising in Kottayam and Chennai. This study enlightens us about the difference and the negative aspects of how COVID 19 has caused drastic changes in expenses regarding practising dentistry during the pandemic. The study was conducted in the form of a questionnaire survey that was distributed to various dental clinics in Kottayam and Chennai. The study was conducted from April 2021 - June 2021 by selecting random Chennai and Kottayam dental clinics. A list of twenty-one open-ended questions was framed related to the cost of the materials, their availability, any hike or surge in the consultation fees, number of patients, and changes in electricity bill, before and during COVID. A total of 50 dentists responded each from Kottayam and Chennai, respectively. The overall chi-square analysis P-value was <0.05, considered statistically significant. The pandemic has worked as a slow poison and gradually caused too many complications for the patient and the dentist, as due to the increase in protective measures done by the operator, the expense has reflected in treatment as well as the total cost for the treatment also, causing drastic changes in the affordability for effective and various treatment options. Furthermore, the high demand and inefficient supply of materials have also been a prominent aspect of this change. The overall conclusion of this study shows us the percentage and the chi-square. The overall P-value by chi-square analysis was <0.05, considered statistically significant.