Background: SARS-COV-2 has brought untold hardship, economic meltdown, mystery and deaths to the world and has been declared a global pandemic by the WHO. The aim of this study is to review evidence that either support or refute the hypothesis that some level of relationships exists between vitamin D serum level and the risk of COVID-19 disease as well as its clinical outcome. Materials and Methods: A Pubmed/Medline, Google scholar, JSTOR, and AJOL search was performed in May 2020 for studies that links COVID-19 to serum levels of vitamin D. Search terms used include a combination of vitamin D, ascorbic acid, 25-hydroxycholecalciferol, corona virus, COVID-19, and SARS-COV-2. Results and Discussion: A total of 79 articles were identified (mostly from Pubmed / Medline and Google scholar) after removal of duplicates, out of which 7(5.9%) articles met the inclusion criteria. 85% of the studies reported that a link exist between Vitamin D levels and risk of COVID-19 infection and also, that being positive for COVID-19 was associated with deficiency or lower levels of vitamin D. Critical cases of COVID-19 and its associated mortality was linked to deficiency or lower serum levels of vitamin D in some studies. Age, sex and ethnicity are important factors that determine the outcome of these relationships. Conclusion: This study adds to body of evidence that the risk of COVID-19 and its clinical outcome is associated with the vitamin D levels of the subjects. There is a need to include serum Vitamin D testing parameter among COVID-19 patients in their treatment centers across the globe and in Nigeria in particular.