However, the hACE2Tg mouse model cannot fully explain: <b>1)</b> low expression of ACE2 observed in human lung and heart, but lung or heart failure occurs frequently in severe COVID-19 patients); <b>2)</b> low expression of ACE2 on immune cells, but lymphocytopenia occurs frequently in COVID-19 patients; and <b>3)</b> hACE2Tg mice do not develop strong clinical disease following SARS-CoV-2 infection in contrast to SARS-CoV-1. The gene discussed is ACE2; the disease is heart failure.