This study investigates the transactional structures of Mosuli Arabic dialect during coronavirus pandemic. Transaction is used as an analytic unit. This unit consists of the distinct parts: information, elicitation, and direction. A formal approach has been adopted. Using many examples drawn from recorded conversations and field work observations, the study analyses data of interaction so as to find the intended procedures of native speakers of spoken Mosuli Arabic. That is, the study examines the product of interactants to arrive at the functions served by their utterances. The structure of transaction in Mosuli Arabic, similar to that in English, is expected to be affected, among other things, by the gender of participants and their ways of interaction. The study tackles certain structures which are relevant to analysis of transactional structure. Then, Sacks and his co-workers (1974) are adopted as a model. The study presents a general view of the influences that affect the language during the time of covid-19 pandemic. The problem is that conversations of Mosuli people have reflected some new transactional structures and new expressions during Covid -19 pandemic.The study aims to scrutinize selected samples from Mosuli Arabic society in order to know to what extent Mosuli people have applied these structures among them. The study raises question ,such as ,to what extent the pandemic has helped realizing various new transactional structures. The study hypothesizes that casual encounters in Mosuli Arabic have gone through changes in verbal signals due to the effect of Covid-19 Pandemic. It also hypothesizes that various new transactional structures are realized by Mosuli Arabic people. Finally, the study has come up with some findings and conclusions that helped to confirm the hypotheses posed. This is coupled with future research as well as some linguistic implications that can hopefully be of value to researchers.