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Background: Acute care surgery decreased during the first wave of the COVID-19 pandemic., Objective: To study the evolution of acute care surgery and its relationship with the pandemic severity., Method: Retrospective cohort study which compared patients who underwent acute care surgery during the pandemic to a control group., Results: A total of 660 patients were included (253 in the control group, 67 in the first-wave, 193 in the valley, and 147 in the second wave). The median daily number of acute care surgery procedures was 2 during the control period. This activity decreased during the first wave (1/day), increased during the valley (2/day), and didn't change in the second wave (2/day). Serious complications were more common during the first wave (22.4%). A negative linear correlation was found between the daily number of acute care surgery procedures, number of patients being admitted to the hospital each day and daily number of patients dying because of COVID-19., Conclusions: Acute care surgery was reduced during the first wave of the COVID-19 pandemic, increased during the valley, and returned to the pre-pandemic level during the second wave. Thus, acute care surgery was related to pandemic severity, with fewer surgeries being performed when the pandemic was more severe., (Copyright: © 2023 Permanyer.)