Age and sex were shown to affect the prevalence and the manifestation of many respiratory infectious diseases. These can be attributed to age and sex related alterations in the immune system and in the lung functions. Since the outbreak of COVID-19, epidemiological studies consistently report that age and sex are major risk factors in both morbidity and mortality due to COVID-19. Thus, understanding age and sex dependent gene expression in the lung and in the immune system can provide mechanical evidences with respects to sex related higher risk of elderly to develop severe complications in respiratory infectious diseases. In this context, sex- and age- transcriptome analysis from hundreds of lung and blood samples, revealed significant downregulation of the lung surfactant and blood innate immune genes, that occur predominantly in elderly men. Depletion in lung surfactant leads to enhanced injury of alveolar epithelium and fibrotic destruction, and recruitment of the innate immune system is essential to control infection of new pathogens like SARS-CoV-2. Interestingly, surfactant proteins, which protect the lung from infection, are co-produced with the SARS-CoV-2 host receptor- ACE2, by the AT2 cells. Thus, infection by SARS-CoV-2 is expected to lead to decline in AT2 cells and a loss of surfactant proteins, especially in elderly men.