COVID 19 pandemic was one of the most important political, social and medical challenges in the world. While it was predicted that control of the virus in the first wave would be possible, scientists discussed the potential mutations in new variants and the possibility of uncontrollable mutations in the future. It is clear that one of the most important social strategies in the face of the virus is to follow health practices. But for such a thing, the necessity of accepting and understanding the risk is a preliminary matter. From the very beginning and still in all countries, some citizens deny the existence of such a virus and disease. The present study deals with the social reasons and contexts of this issue in Kurdistan province in Iran. The approach of this qualitative study and data was performed through semi-structured and in-depth interviews with 20 people who denied the virus and disease and the data were analyzed by grounded theory method. The themes of the research were constructed under 22 basic concepts and 5 main categories of intentional medicalization, social underestimation, social anxiety and affliction, destiny, and political resistance.