ACE2 and infection: Therefore, we define our hypothesis in the following way: ACE2, a gateway of SARS-CoV-2 virus into the cell, highly expressed in adipose tissue, especially in visceral fat, may make adipose tissue a depot for the virus; however, the accumulation of SARS-CoV-2 in visceral fat depends on whether fat adipocytes have entered an inflammatory state, which reduces the number of transmembrane ACE2 receptors, preventing the infection from invading the adipocytes.