However, in autopsy kidney samples of COVID-19 patients, SARS-CoV-2 nucleoprotein was detected in both ACE2+ and TMPRSS2+ renal tubular cells, whereas the RNAscope® Assay targeting the SARS-CoV-2 Spike gene was positive mainly in the distal tubular cells and seldom in the proximal tubular cells. Here, ACE2 is linked to COVID-19.