The SARS-CoV-2 pandemic represents an unprecedented global health challenge that continues to generate significant concern worldwide (
1,
2). The initial case cluster emerged in Wuhan, Hubei province, with Chinese authorities reporting an outbreak of severe pneumonia to the World Health Organization (WHO) on December 31, 2019 (
1). The pathogen was subsequently designated as "Novel Coronavirus-2019" by WHO on January 21, 2020, and later renamed SARS-CoV-2 (
1). The unprecedented transmission dynamics prompted WHO to designate the outbreak as a global pandemic (
3). The virus rapidly transcended international borders, evolving from a localized outbreak in China into a worldwide crisis that has precipitated profound disruptions across healthcare systems, economies, social structures, and political frameworks (
4,
5). The escalating transmission of this pathogen globally has led to a dramatic surge in case numbers, placing unprecedented strain on national healthcare systems. Epidemiological data from WHO indicates that by November 5, 2020, more than 47.9 million confirmed infections and approximately 1.2 million fatalities had been documented (
6). The disease burden has been disproportionately distributed across global regions, with nations including the United States, India, Brazil, Russia, several European countries, and Iran bearing the most severe impact of the pandemic (
6). The United States, India, Brazil, Russia, France, Spain, Argentina, Colombia, the United Kingdom, Mexico, Peru, Italy, South Africa, and Iran are among the regions most severely affected by the Corona epidemic (
6). Iran’s initial confirmed COVID-19 cases were identified in Qom, with the infection rapidly disseminating across all 31 provinces from February 20, 2017. World Health Organization surveillance data through November 5, 2020, documented over 646,000 confirmed cases and approximately 37,000 mortalities within Iran (
6). The causative agent belongs to the Coronaviridae family, a group of pathogens capable of inducing a spectrum of illnesses ranging from mild upper respiratory infections to severe acute respiratory syndromes (SARS), potentially leading to fatal complications including pneumonia (
7,
8). SARS-CoV-2, along with SARS-CoV and MERS-CoV, are classified within the betacoronavirus subgroup. Genomic analyses have revealed that SARS-CoV-2’s genetic sequence shares 79% identity with SARS-CoV and 50% with MERS-CoV (
9). These viruses possess single-stranded, positive-sense RNA genomes and, characteristic of RNA viruses, exhibit substantial genetic diversity and recombination potential, facilitating their rapid transmission across human and animal populations (
10,
11). While the initial viral emergence involved animal-to-human zoonotic transmission, the subsequent efficient human-to-human transmission rapidly became the primary driver of widespread community transmission (
12). Although many coronaviruses exist asymptomatically in animal reservoirs, genetic recombination events in intermediate hosts can generate highly virulent strains capable of causing severe human disease (
13). Among the observed complications, non-thyroidal illness syndrome (NTIS) has emerged as a significant manifestation, characterized by distinct alterations in thyroid hormone profiles among euthyroid patients with acute or chronic systemic conditions. These alterations typically present as decreased serum total triiodothyronine (TT3), elevated rTT3, and fluctuating circulating T4 levels. Despite recognition of these patterns, consensus regarding optimal therapeutic management of NTIS remains elusive (
14). The NTIS presents with characteristic alterations in thyroid hormone profile, specifically showing reduced TT3 levels, elevated rTT3 levels, variable T4 serum concentrations (ranging from normal to low), and decreased serum thyrotropin (
15,
16). The syndrome’s pathophysiology involves complex metabolic adaptations, particularly affecting cellular hormone activity. This metabolic adaptation is significant because TT3 plays a crucial role in thyroid hormone genomic actions and mitochondrial function regulation (
17). In this condition, T4, which normally serves as the intracellular precursor to TT3, shows altered conversion patterns (
16), while rTT3 remains metabolically inactive. The reduction in circulating TT3 levels, coupled with increased rTT3, primarily results from enhanced type 3 deiodinase (DIO3) activity affecting T4 metabolism (
18). However, this may also reflect reduced thyroidal TT3 secretion. Clinical studies have established significant correlations between NTIS and various malignancies (
19). The increased DIO3 activity affects TT3 metabolism, leading to the formation of 3,3'-T2, a metabolically inactive compound. Additionally, 3,5-T2, which can originate from thyroidal secretion or peripheral conversion in NTIS, has been implicated in cardiac complications (
20) and central nervous system malignancies (
21). These metabolic alterations are typically reflected in the characteristic thyroid function test profile observed in NTIS. Extensive research has documented the multisystemic impact of COVID-19, affecting various organs and systems including the immune system, gastrointestinal tract, circulatory system, liver, kidneys, and thyroid gland (
22-
30). While these effects have been well-documented, the precise mechanisms underlying thyroid dysfunction remain to be fully elucidated. The observation of renal dysfunction in SARS caused by a different coronavirus variant (
27) suggests that the thyroid gland may be similarly vulnerable to SARS-CoV-2 infection. The thyroid gland synthesizes two interconnected hormones: Thyroxine and triiodothyronine. These hormones function through specific thyroid hormone receptors and are crucial for cellular differentiation during developmental phases while maintaining thermogenic and metabolic equilibrium in adult physiology (
31). The regulation of thyroid function is primarily controlled by thyroid stimulating hormone (TSH), produced by anterior pituitary thyrotrophs. The TSH serves as the key physiological marker of thyroid hormone activity and follows a pulsatile secretion pattern with diurnal variations, peaking during nocturnal hours. Notably, TSH secretory fluctuations are less pronounced compared to other pituitary hormones, partially attributed to its extended plasma half-life of approximately 50 minutes. This characteristic enables reliable assessment through single-point measurements using highly sensitive and specific immunoradiometric assays (
32). Thyroid disorders, particularly hypothyroidism and hyperthyroidism, are prevalent in adult populations and carry significant clinical implications. These conditions can be precisely diagnosed through laboratory evaluation and typically respond well to therapeutic intervention (
33,
34). Thyroid dysfunction manifests through diverse clinical presentations that vary according to individual characteristics and disease severity. These manifestations typically develop gradually and are often non-specific, which poses challenges for clinical diagnosis (
34). The spectrum of symptoms encompasses dermatological changes (dry hair), mood disorders (depression and irritability), cognitive impairment (dementia), sleep disturbances (insomnia), neuromuscular symptoms (tremors, muscle cramps, myalgia, muscle weakness), cardiovascular signs (edema, dyspnea, bradycardia, palpitations), and gastrointestinal and reproductive disorders (constipation, menstrual irregularities, and infertility) (
28). Significant risk factors in personal history include: Previous thyroid conditions (goiter, thyroid surgery, radiotherapy), autoimmune diseases (diabetes, vitiligo, pernicious anemia), and specific medication use (lithium and iodine compounds). Family history should be evaluated for thyroid diseases, autoimmune disorders, and adrenal insufficiency (
35). The TSH blood level assessment stands as a cornerstone diagnostic tool in detecting thyroid disorders, offering both remarkable precision and economic efficiency (
35). Although highly effective in detecting primary thyroid insufficiency, this method proves inadequate for secondary (centrally-originated) dysfunction cases, where TSH concentrations fluctuate from diminished to slightly increased values. Such scenarios necessitate simultaneous blood-free thyroxine (FT4) evaluation. Various thyroid hyperactivity conditions – encompassing Graves’ disease, functioning adenomas, nodular enlargement, subacute inflammatory states, iodine-induced overactivity, and excessive exogenous hormone intake – consistently demonstrate marked TSH suppression (
35). While evidence indicates renal system involvement in COVID-19 infection, its thyroid implications remain to be fully understood. Comparable kidney dysfunction patterns have emerged in other coronavirus-induced SARS cases. Contemporary research highlights significant thyroid-COVID-19 interactions (
28-
30,
36). The current understanding of thyroid pathology recognizes viral infections as crucial triggers in both subacute inflammatory conditions and autoimmune disorders. Research has revealed specific viral correlations: Inflammation-associated viruses (HFV, mumps) in subacute cases; autoimmune-linked viruses (HTLV-1, HFV, HIV, SV40) in Graves’ disease; and multiple viral agents (HTLV-1, enterovirus, rubella, mumps, HSV, EBV, parvovirus) in Hashimoto’s condition (
36).