In this study, we analyzed the potential association of the dysregulated miRNAs and lncRNAs in male infertility and their association with ACE2 and TMPRSS2. First, we studied miRNAs that could regulate two crucial genes for viral proliferation in the infected host, ACE2 and TMPRSS2. Furthermore, we selected those miRNAs that regulate ACE2 and TMPRSS2 and are associated with male infertility. This evidence concerns the gene TMPRSS2 and male infertility.