Diabetes and obesity are susceptible to COVID-19 disease and are also essential factors that lead to the worsening of COVID-19 condition. Because of COVID19 pneumonia, the blood sugar control of diabetic patients may deteriorate, which may be insulin resistance that can induce the accumulation of lipopolysaccharide (LPS)-dependent macrophages in white adipose tissue (WAT). Structural analysis studies have shown that SARS-CoV-2 ORF7a is an immunomodulatory factor for human CD14 + monocytes and phagocytes. It usually relates the regulation of CD14 + monocytes to endotoxin (lipopolysaccharide, LPS). The ABC transporter-dependent lipopolysaccharide biosynthesis mechanism is a common form. Therefore, it is of great significance to study the pathological mechanism of the relationship between SARS-CoV-2 virus and lipopolysaccharide, ABC transport, and diabetes.