ACE2 is a carboxypeptidase that catalyses the conversion of angiotensin I to angiotensin 1-9, or of angiotensin II to the vasodilator angiotensin 1-7. ACE2 is a critical component in the renin-angiotensin system (RAS). ACE2 is predominantly expressed in vascular endothelial cells of the heart and kidney and Leydig and Sertoli cells of the testis. The unique expression pattern of ACE2 determines its essential role in the regulation of cardiovascular and kidney functions, as well as fertility. ACE2 protein is localized mainly in the extracellular space with its carboxy-terminal end attached to the membrane via its transmembrane domain. Active ACE2 enzyme is secreted by cleavage at the amino terminus. Research studies have shown that ACE2 expression is elevated in human failing heart. ACE2 has also been identified as the receptor for SARS and SARS-CoV-2 coronaviruses.