This study aims to identify the perceptions of the joint first year's students at the Saudi Electronic University on teaching mathematics in virtual classes during the Corona pandemic. In addition, it aims to identify the differences in students’ perceptions due to the number of semesters they were enrolled in the university during the pandemic when they took math classes and gender. It also tries to recognize the changes in the behavior of students when they attend virtual mathematics classes during the Corona pandemic from the teachers' perspective. The researcher used the descriptive analytical method. Two questionnaires were created and had their validity and reliability confirmed. The student questionnaire was distributed to all the joint first year students who studied the mathematics course during the first and the second semester of the year 2020-2021. 1192 male and female students answered the student questionnaire, while 25 teachers answered the teacher questionnaire. The results showed that students’ perceptions of teaching mathematics in virtual classes during the Corona pandemic are generally neutral, and that the perceptions of students who studied mathematics in the second semester were more positive than who studied it in the first semester with a high degree of statistical significance. The results also showed that the male students’ perceptions were more positive than the perceptions of female students, and the change in students’ behavior when they attended virtual mathematics classes during the pandemic was positive or neutral. Based on the results, a set of recommendations were included.