In December 2019, several patients suffering from pneumonia were admitted to a hospital in Wuhan, China. Subsequently, they were diagnosed with a new coronavirus disease, i.e., COVID-19, which had spread to more than 170 countries all around the world. By the time this draft was being revised (May 2021), over 150 million cases and three million deaths were confirmed globally by the World Health Organization (WHO) (approximately 2.1% case fatality rate [CFR]) (
1,
2). The CFR of COVID-19 is considerably lower than that of severe acute respiratory syndrome (SARS) (approximately 9.5%) and much less than Middle East respiratory syndrome (MERS) (around 35%) (
3). To compare the similarity of the three viruses, next-generation sequencing (NGS) analysis of the specimen containing SARS-CoV-2 has shown 79 and 50% sequence homology to SARS-CoV and MERS-CoV, respectively (
4). The difference in sequence homology is partially associated with how these viruses enter the host cells. With this in mind, both SARS-CoV and SARS-CoV-2 exploit angiotensin-converting enzyme 2 (ACE-2) receptor, while MERS-CoV employs dipeptidyl peptidase 4 (DPP4, also known as CD26) (
5-
7). The binding of the spike glycoproteins of SARS-CoV-2 (2SP) to ACE-2 enables the process of cell entry (
8,
9).
As most viruses, including coronaviruses, are generally dependent on the host cells to replicate and further the progression, the cytokine storm is being exploited to destroy the cells and the occurrence of multi-organ failure. The expression balance of transcription factors associated with the pro-inflammatory cytokines in non-infected cells gets lost when SARS-CoV-2 enters the cells. Subsequently, it utilizes the host cells’ enzymes, and the cells undergo an imbalanced situation, leading to organ failure (
10,
11).
Several years since the outbreak of SARS and MERS, no particular cure has yet been found (
12,
13). That is to say, the absence of a promising drug to eliminate COVID-19 is profoundly felt. This review investigated the potential targets for the treatment of SARS-CoV-2, including ACE-2 and other key molecules contributing to SARS-CoV-2 infection. The importance of these molecules in COVID-19 was somewhat clarified in previously published articles. But the focus on the employment of novel and repurposed drugs was hampered as a result of the vague aspects to the signalling process of these elements. Several potential targets are introduced to be further analyzed for the treatment of COVID-19.