Recently Frazier et al detected SARS-CoV-2 virus in autopsy samples from middle ear and mastoid of COVID-19 deceased. Our article presents an anatomical model for the possible route by which SARS-CoV-2 may pass into the middle ear cavity and hence to the mastoid cavity. The anatomic correlation explained in this article will not only help in explaining the pathological basis of the findings presented by Frazier et al but will also imply for the precautionary measures to be taken while dealing with COVID-19 patients with otolaryngeal problems.