SummaryIncreasing evidence demonstrated that the expression of Angiotensin I-Converting Enzyme type 2 (ACE2), is a necessary step for SARS-CoV-2 infection permissiveness. In the light of the recent data highlighting an association between COVID-19 and diabetes, a detailed analysis aimed at evaluating ACE2 expression pattern distribution in human pancreas is still lacking. Here, we took advantage of INNODIA network EUnPOD biobank collection to thoroughly analyse ACE2, both at mRNA and protein level, in multiple human pancreatic tissues and using several methodologies. We showed that ACE2 is indeed present in human pancreatic islets, where is preferentially expressed by insulin producing β-cells. Of note, pro-inflammatory cytokines increased ACE2 expression in β-cells, thus putatively suggesting an enhancement of β-cells sensitivity to SARS-CoV-2 during inflammatory conditions. Taken together, our data indicate a potential link between SARS-CoV-2 infection and diabetes, through direct β-cell virus tropism.Highlights-Human pancreatic islets express SARS-CoV-2 receptor Angiotensin I-Converting Enzyme type 2 (ACE2)-In human pancreatic islets, ACE2 is preferentially expressed by β-cells-In human β-cells, ACE2 expression is increased upon inflammatory stress