The emergence covid-19 pandemic had an impact on health and also impact real sector economicrnslowdown, including SMEs. Many SMEs actors experience a slowdown in activities, so it has impact onrnincome, and many have difficulty paying obligations to bank. This condition roles of various parties arernneeded to be able restore activities SMEs. Increasingly varied Islamic financial products can be used asrneffort restore current condition real sector of SMEs. The purpose this study to determine development Sukukrnin Indonesia, as well as role Sukuk to restore real sector during covid-19 pandemic. Type research is libraryrnresearch, with nature qualitative. Data source research is secondary data has been previously presentedrnfrom certain institutions or certain parties. Data analysis technique used is qualitative descriptive,rndescribing development Sukuk and outlining role Sukuk recovery real sector SMEs during covid-19rnpandemic. Results showed development state Sukuk in 2019 had succeeded reaching 100 percent of target,rnnamely 258.275 trillion. Issuance SBSN in 2019 has increased by 20.75 percent. Role Sukuk to recoveryrnreal sector SMEs during covid-19 pandemic providing capital assistance for businesses are affected andrnneed cheap stimulants, as well as business assistance for SMEs players receive funds diverted for SMEsrnrecovery.rnKeywords: SMEs, Sukuk, and During Covid-19 Pandemic.