This study speculated that SARS‐Cov‐2 invaded proximal convoluted tubule, proximal tubule, proximal straight tubule cells, and glomerular parietal epithelial cells by means of ACE2 receptor and damaging kidney tissue through ACE2 imbalance and RAS activation, which offers substantial clues for clinical practice dealing with renal‐related complications caused by COVID‐19. Here, ACE2 is linked to COVID-19.