CQVID-19 is a new disease, caused by SARS-CoV-2, which already has more than 21 million cases am more than 760 thousand deaths around the world. This new coronavirus has a higher transmissibility, but a lower mortality rate compared to other previously studied corona viruses such as SARS-CoV or MERS-CoV. Diabetes mellitus, with an estimated prevalence of 463 million people worldwide, is one of the main risk factors for the COVID-19, and the prevalence of COVID-19 in patients with diabetes has been estimated to be between 9 and 14,5 %. People with diabetes are at greater risk for worsening COVID-19, acute respiratory distress syndrome, and mortality, even thought diabetes does not increase the risk of COVID-19. In fact, diabetes is associated with a mortality risk COVID-19 that is estimated to be 2 to almost 4 times more than a person without diabetes. Presently, in the absence of drug treatment and an effective vaccine against SARS-CoV-2, prevention is the most effective and powerful way for us to control the rate of infection, and therefore is one of the major priorities today. For this purpose, the three most important and essential actions against COVID-19 which become doubly important in patients with diabetes, are social distance, hand-washing, and use of a respirator. The purposes of the present revision are to collect essential information about the COVID-19, to establish a basic theoretical framework, and to gather the available scientific evidence of this new diabetes-related disease. In addition, to collect prevention actions, recommendations and nursing care that are specific to the patient with diabetes am the COVID-19. In conclusion, this study shows that nurses have an indispensable role in the education, care, and management of patients with diabetes and COVID-19 since they require special nursing assistance.