Lipids are indispensable in the SARS-CoV-2 infection process and studies have focused on investigating the clinical significance of plasma lipid profile on COVID-19 patients. There are studies in patients with COVID-19 that document that blood lipid levels change in individuals who have been infected by SARS-CoV-2 and that their increase is consistent with the degree of morbidity and mortality. At the same time, it has been measured that during the complete recovery of the patients there is also a complete normalization of the lipid profiles. Furthermore, it has been reported that a large proportion of COVID-19 patients continue to receive lipid-lowering therapy after recovery. Lipid-lowering medication is generally continued throughout the period of active infection and beyond. The present review focuses on investigating the relationship between low-density lipoproteins (LDL) and SARS-CoV-2 infection and how lipid levels can predict prognosis or mortality in patients with COVID-19.