Building work has started at the temporary NHS Scotland hospital in the Scottish Events Campus (SEC) in Glasgow.
More than 400 contractors are working with nearly 150 health service clinicians and operational staff to set up the new NHS Louisa Jordan.
The emergency facility will be run by the NHS and could have capacity for more than 1,000 patients.
First Minister Nicola Sturgeon has said it could be open within two weeks.
The Scottish government said on Thursday that a further 50 people with coronavirus have died in Scotland, bringing the total to 126.
There are currently 2,602 confirmed cases of coronavirus in Scotland, although the actual number of cases is possibly more than 200,000.
Health secretary Jeane Freeman praised staff working to develop the new temporary hospital, which will provide an initial 300 beds to help the broader NHS in Scotland.
She said: "They are working together, under exceptional circumstances, to deliver a clinically safe and fit-for-purpose hospital that, if required, will provide extra capacity for NHS Scotland."