We present an analysis of the effects of beam deconvolution on noise properties in CMB measurements. The analysis is built around the artDeco beam deconvolver code. We derive a low-resolution noise covariance matrix that describes the residual noise
in deconvolution products, both in harmonic and pixel space. The matrix models the residual correlated noise that remains in time-ordered data after destriping, and the effect of deconvolution on it. To validate the results, we generate noise simulations that mimic the data from the Planck LFI instrument. A $chi^2$ test for the full 70 GHz covariance in multipole range $ell=0-50$ yields a mean reduced $chi^2$ of 1.0037. We compare two destriping options, full and independent destriping, when deconvolving subsets of available data. Full destriping leaves substantially less residual noise, but leaves data sets intercorrelated. We derive also a white noise covariance matrix that provides an approximation of the full noise at high multipoles, and study the properties on high-resolution noise in pixel space through simulations.
