This study examined the effects of coronavirus on the performance of Small and Scale Enterprises (SMEs) in Akure North and Akure South in Ondo state, Nigeria. The specific objectives are to evaluate the direct impact of the coronavirus pandemic on the structure and system of SMEs; examine the downstream effects of the lockdown order due to coronavirus on SMEs; investigate the effect of social distancing and hand washing on the performance of small and medium scale enterprises. This research adopted a descriptive research design; the purposive sampling method was used to select the SMEs, with the sampling size of the study being 284 respondents in both Akure North and Akure South. Data was collected using a structured questionnaire and analyzed using simple linear regression. The study found that direct impact, downstream effect, and social distancing had significant effects on the performance of SMEs. The study thus concludes that the coronavirus influences the performance of SMEs. It was recommended that SMEs emphasise more resources towards building customer protection guides and personal selling to improve the enterprise’s profit level.