The world has recently passed the COVID-19 epidemic. The culprit of COVID-19 disorder is the newly discovered SARS-CoV-2 virus. The virus took the lives of millions of people. The aged population, the immunocompromised, and the diabetics were the soft targets. The children were also affected by the curse. The world has quickly developed vaccine strategies to combat the disease. In this context, we have data to show that inhalational supplementation of Vitamin D and its analogues can have a role in preventing as well as curing the disease.  SARS -CoV 2 virus attaches to the epithelium (particularly pulmonary epithelium) at the ACE 2 receptor. Vitamin D is a causative factor for the upregulation of ACE2 receptor. So, theoretically, Vitamin D should help the virus for getting an attachment factor. However, paradoxically clinical data shows that Vitamin D deficiency worsens the course of the disease. For analyzing such a paradox, we have checked the binding of Vitamin D and some of its analogues with ACE2 and observed that Vitamin D and some of its analouges bind with ACE2. Needless to explain if Vitamin D can bind with the receptor the virus will not get a chance to bind with ACE2 receptor and cause the disease. Therefore, we feel that it’s a smart step to develop an inhalational vaccine of Vitamin D for combating COVID-19 disorder.

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