Analysis of the putative TFs involved in the regulation of the DEGs modulated in COVID-19 and DM revealed that MYC, HDAC1, STAT1, JUN, STAT3, CEBP, AESR1, USF1, SP1, NFKB1, RELA and HIF1A were commonly involved in the expression of the upregulated DEGs in COVID-19 and T2D islet. This evidence concerns the gene CEBPA and diabetes mellitus.