Severe Acute Respiratory Syndrome Coronavirus‑2 (SARS‑CoV‑2), which causes coronavirus disease‑2019 (COVID‑19), affects several organs and systems. The ways of the virus penetration into tissues have been studied. Liver is affected in 15 — 53 % of cases. Data on the RNA‑seq sequencing in the Human Protein Atlas database confirm the expression of ACE2 (angiotensin 2 converting enzyme receptor) in the liver and epithelium of the bile ducts and gallbladder. At the same time, a high frequency of ACE2 expression is observed only in cholangiocytes, but not in hepatocytes, Kupffer cells or endothelial cells. The amount of ACE2 in bile duct cells is significantly higher than in hepatocytes, and is comparable to the level in type 2 alveolar cells in the lungs, which makes the biliary tract a potential target for the virus.Binding of SARS‑CoV‑2 to gallbladder epithelial cells can lead to mucosal inflammation. A systematic review describes the formation of bile clots in small bile ducts. Presence of COVID‑19 in the wall of the gallbladder (qrt‑RCR) has been revealed. With this, acute cholecystitis develops clinically, and radiological investigations show thickening of the gallbladder wall, biliary sludge and perivesicular fluid. Onset of acute gangrenous cholecystitis as a late complication of COVID‑19 infection is described. Histologically, inflammatory infiltrates are found in the gallbladder wall, which diffusely affect medium‑sized arteries with obliteration of their lumen, ischemia of the bladder wall; the perineural inflammation take place. These features indicate vasculitis with thrombosis.Thus, despite the theoretical information about the biliary tract injury by the COVID‑19 virus, this aspect of the infection has not been clinically studied, and the published papers are limited to the description of single clinical cases. In our opinion, a deeper and long‑term study of the biliary tract pathology in COVID‑19 infection is needed to provide rationale for the treatment with ursodeoxycholic acid.