It is postulated that the pancreatic involvement linked to COVID-19 occurs by two main mechanisms: 1) Direct cytotoxic injury: SARS-CoV-2 uses the angiotensin-converting enzyme 2 (ACE2) receptor to enter human cells; it has been discovered that this receptor is also expressed in the pancreas, both in exocrine glands and in islet cells, explaining the viral affinity for the organ2,11 14; and 2) Systemic hyperinflammation: the virus induces an exacerbated and unregulated immune response, known as a “cytokine storm”, thus resulting in multiple organ failure, including pancreatic11,.12 The gene discussed is ACE2; the disease is Multiple Organ Failure.