Furthermore, COVID-19-related auditory symptoms can possibly be explained by the evidence that the cellular receptor for the SARS-CoV-2 (angiotensin-converting enzyme 2 [ACE-2] receptors) was confirmed to be present in multiple areas along the auditory pathway including the eustachian tube, middle ear tissues, hair cells, spiral ganglion cells, and in the stria vascularis [44,45]. Here, ACE2 is linked to COVID-19.