In view of current pandemic situation with COVID-19, certain questions reasonably arise: what are the main ways of SARS-CoV-2 penetration into the organs of the male and female reproductive system; can this virus have a damaging effect on spermatogenesis; what are the possible complications? The identification of the mechanisms of COVID-19 pathogenesis will be helpful for further investigations and understanding of this disease. The results of the PCR to scRNA-seq revealed a high level of expression of TMPRSS-2 in spermatogonia and spermatids, and ACE-2 in spermatogonia, Sertoli and Leydig cells, seminiferous tubule epithelial cells, which was confirmed by Gene Ontology. ACE-2 receptors is detected at all stages of folliculogenesis, as confirmed by the results of the PCR, therefore, they are potential viral targets in the presence of viremia. In the endometrial epithelium, ACE-2 concentration varies depending on the phase of the menstrual cycle: high values are observed in the secretory phase, so can disrupt local angiotensin II homeostasis and endometrial regeneration. Thus, during the viremia period, the targets for SARS-CoV-2 can be Leydig cells, follicular and stromal cells of the ovary, since they are ACE-2 positive, although they do not have perfect co-expression of TMPRSS-2 or Furin protease.