One of the main aims of this study was to evaluate ACE-2 abundance and distribution, by means of IHC, in cetacean lungs, thereby supporting our parallel and comparative investigations on ACE-2 amino acid sequences, aimed at assessing the susceptibility of marine mammals to SARS-CoV-2 infection; in this respect, IHC analyses could identify a number of potential routes of infection for SARS-CoV-2, along with the viral spread and replication sites throughout the body. The gene discussed is ACE2; the disease is infection.