Let \(\text {pod}_{\ell }(n)\) be the number of \(\ell \) -regular partitions of n with distinct odd parts. In this article, we prove that for any positive integer k, the set of non-negative integers n for which \(\text {pod}_{\ell }(n)\equiv 0 \pmod {p^{k}}\) has density one. We also exhibit several multiplicative identities for \(\text {pod}_{3}(n)\) , \(\text {pod}_{5}(n)\) and \(\text {pod}_{7}(n)\) using the Hecke eigenforms, and some results of Ono, Robins, and Wahl.