This study was focussed on finding the relationship between Scale of COVID-19 Infection, Deaths and Recoveries to the volume of inbound tourism, prevailing health conditions, average age and performance of health systems. Secondary data of 33 countries on these variables was analyzed by Pearson correlation, partial correlation and process analysis on SPSS V.21. It was found that average age and prevailing health conditions were significant moderators when number of infected cases was independent and number of associated deaths was dependent variable. Process model no.4 was adopted for the analysis of assessing conditional direct effects of independent variable on dependent variable via moderation of average age and prevailing health conditions. The analysis revealed that the countries with highest influx of inbound tourism were having highest number of infections and deaths. Prevailing health condition and average age were significant moderators and their lower values helped in lowering the number of deaths effectively. Some combinations of moderators were significantly helpful in lowering deaths. Performance of health systems was found to be effective if average age, prevailing health conditions and volume of inbound tourism were controlled. Data was analyzed at .05 level of significance