Background and purpose: The COVID-19 pandemic has widely forced universities to provide electronic education, so, it is necessary to examine the quality of this type of education. The aim of this study was to investigate the quality of virtual learning during COVID-19 pandemic from the perspective of dental students in Mazandaran University of Medical Sciences. Materials and methods: A descriptive-analytical cross-sectional study was performed and dental students in Mazandaran University of Medical Sciences who studied via on-line courses in 2020/21 academic year were included. A researcher-made questionnaire was used consisting of five components: implementation method, facilities and technology, content, strategies and methods, and evaluation. Results: In this study, 128 students completed the questionnaire. According to findings, in first semester, the status of some components, including implementation method, content, strategies and methods, and evaluation were unfavorable, but facilities and technology were found to be relatively favorable. Also, in second semester, the situation of strategies and methods was unfavorable, and the rest of the components had a relatively favorable condition. Female students were more satisfied with the quality of virtual learning. Conclusion: In general, the quality of virtual learning in Mazandaran School of dentistry was unfavorable in 2020, but became relatively favorable later. Despite improvements in 2021, special attention should be paid to this modern educational method.