Introduction. Taking into account the experience on the new coronavirus infection COVID-19 pandemic, the relevance of studies assessing the cellular processes of SARS-CoV-2 virus assembly and transport to justify the choice of pharmacological action points has now markedly increased. The study was aimed at analyzing morphologically assessed events of SARS-CoV-2 life cycle in neocortical neurons using electron microscopy based on its traced wide prevalence in vivo and ability to penetrate the blood-brain barrier accounts. Materials and methods. Patient-derived SARS-CoV-2 virus was obtained and accumulated in Vero(B) cell culture. An electron microscopy study (EMR) of the viral particle transport was carried out in male Syrian hamsters. Animals were inoculated intranasally with 26 μl of virus culture in an amount of 4 × 104 TCID50/ml. Animals were euthanized on day 3, 7, and 28 post-infection. The extracted brain was prepared for EMR according to methods previously described in the literature. The results were recorded using an FEI Tecnai G2 Spitit BioTWIN electron microscope. Results. Using EMR, the morphological equivalents of virus transport variants in neocortical neurons were traced dynamically during infectious process in Syrian hamsters. After synthesis, viral membrane proteins are included in transport vesicles in the endoplasmic reticulum (ER) terminal tubules and enter the intermediate compartment (IC), a collection of smooth-walled membrane vesicles between the endoplasmic reticulum (ER) and the Golgi apparatus (AG). In the first 3 days post-infection, viral copies are included in the Ag in PC membrane-formed transport vesicles. Due to the large size, viral particles are restricted to the expanded ends of the mobile AG tanks. Morphologically, destruction of AG membranes was revealed on day 7 post-infection, which indicates an interaction between PC vesicles and preserved AG membrane elements or the implementation of their independent transport function to deliver SARS-CoV-2 virus to the cell periphery and further into the intercellular space. In the neuronal processes, the transport of mature SARS-CoV-2 viral particles associated with cytoskeletal elements was observed, which was not detected in other loci of virus persistence. Conclusion. Based on data obtained, it is possible to hypothesize about a cumulative importance for progression and persistence of SARS-CoV-2 infection in cortical neurons. Early signs of neuron infection are represented by characteristic changes in the nuclei, ER hypertrophy and formation of “viral factories” based on the ER, PC and AG. The formation of viral biomass occurs inside neurons; virion exit from target cells is more accompanied by cell death rather than if a virus becomes incorporated in the lysosomal-endosomal system.