However, ACE2 expression in other tissues may contribute to insulin resistance, such as adipose tissue, where there is a positive correlation of ACE2 expression in subcutaneous and visceral fat and body mass index and, therefore, obesity [47], and in skeletal muscle cells, where ACE2 expression is associated with direct and indirect effects of SARS-CoV-2 [48]. This evidence concerns the gene ACE2 and Obesity.