Aim: This study was conducted to assess the oral rehabilitation performed for special health care needs Egyptian children under general anesthesia during the first, second, and third waves of COVID-19 pandemic. Methods: Data of CSHCN who performed oral rehabilitation under general anesthesia during the three waves of COVID-19 pandemic were retrieved, registered and statistically analyzed. Results: There was a statistically significant difference between the number of CSHCN who performed oral

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... abilitation under general anesthesia between the three waves of COVID-19 pandemic. There was a statistically significant difference in restorative treatment, pulp therapy and extraction performed in primary anterior and posterior teeth between the three waves with the first wave showing the least percentages. There was a statistically significant difference between the three waves in the restorative treatment performed in permanent anterior teeth. There was a significant difference between the three waves for all types of dental treatments performed in permanent posterior teeth. Conclusion: The first wave of COVID-19 pandemic reduced the attendance of CSHCN for oral rehabilitation under general anesthesia. The attendance of CSHCN during the second and third waves of the pandemic increased. Extraction was the most commonly adopted line of treatment for CSHCN.