To explain the occurrence of hearing loss in COVID-19 patients, one theory is that acute viral infection induces direct damage of inner ear structures or audiovestibular nerve, owing to viral neurotropism, either directly or through an autoimmune-mediated process [4, 14], where ACE-2, cellular receptor for COVID-19 was detected in many sites in both the middle and inner ears [15]. Here, ACE2 is linked to COVID-19.