To investigate the possibility of penetration of SARS-CoV-2 into the skin, we conducted a study utilizing immunostaining with anti-ACE2 antibody of nine skin biopsies of patients affected by COVID-19, with demonstrated positivity to SARS-CoV-2 in RT-PCR and immunohistochemistry, and in the same number of negative control cases. This evidence concerns the gene ACE2 and COVID-19.