Numerous studies have examined the potential connection between air pollution, particularly PM2.5, and the incidence of COVID-19 cases during the pandemic. While several studies have demonstrated a strong correlation, caution is advised as correlation does not imply causation. To address this concern, our two-year observational study employs a comprehensive approach that utilizes a large sample size and draws on temporal and spatial data across the United States, surpassing the limitations of previous studies restricted to specific locations. Through rigorous correlation and regression analyses, we control for potential confounding factors. Air pollution data, a crucial component of our study, has been sourced from the United States Environmental Protection Agency (EPA). Additionally, COVID-19 case data is extracted from the Center for Systems Science and Engineering (CSSE) at Johns Hopkins University, providing a robust and widely recognized dataset for our analyses. Notably, a significant spatial correlation exists between COVID-19 cases and population size (r=0.98, p-value <0.01), as confirmed by multivariate regression analysis, suggesting a confounding influence of population. It is crucial to emphasize that correlation does not automatically imply a direct cause-and-effect relationship. Moreover, to minimize the impact of population, we employ rates (COVID-19 cases/population of States), demonstrating that the rate of COVID-19 cases is independent of PM2.5 and population. Additionally, the rate of COVID-19 infection is not correlated with population density, implying the population's influence on infection is more likely due to probability rather than being a direct cause. In summary, while many studies report a correlation between air pollution and COVID-19 cases, the influence of confounding factors like population density necessitates further investigation to establish a definitive causal relationship. In conclusion, while many studies report a correlation between air pollution and COVID-19 cases, the influence of confounding factors like population density necessitates further investigation to establish a definitive causal relationship.