Over-The-Top (OTT) platform are the video content platforms which is mostly preferred by the people now-a-days. It is a platform through which the people are able to watch movies, series and documentaries using technology that delivers streamed content over the internet. This facility may be used at any time anywhere in the world and most of the people are aware about the OTT platforms but old generations are not much aware or reluctant to use OTT platforms. This study attempts to make an analysis on the economic and perceptional aspects of OTT release among the viewers in Kochi. In this regard we have collected responses from 198 viewers in Kochi, and the data collected through questionnaire using purposive sampling method. COVID pandemic paw the way to OTT release and these releases were got a momentum during COVID-19 period.