The potter, who created a "leaky Brexit mug" in 2018, said that as soon as he saw the magnified coronavirus he wanted to make one in clay.
He is now making a small run of the vases, which he says are very time consuming due to having to stick 48 discs onto the outside of them.
Lee, who runs Bentham Pottery with his parents Barrie and Kathy at Oysterber Farm in Low Bentham, near Lancaster, made international headlines in 2018 with his Brexit mug.
The creation was one of Twitter's biggest trending tweets in November 2018, and went on display at the Victoria and Albert Museum in 2019
He said: "I’m just inspired by what’s happening around me.
"As soon as I saw the magnified virus I wanted to make one in clay.
"Initially I was going to make a mug, kind of following on from the brexit mug, but I quickly realised it was far more suited to a vase shape.
"I like the form aesthetically, but realise it’s possibly a bit controversial, as people are dying from it, but by the same token I think art should reflect what’s going on around us."