The cell receptors that nicotine binds to are ones that SARS-CoV-2 is also thought to affect. Some scientists speculate these links mean nicotine would lead to worse COVID-19 outcomes. Others speculate the opposite. Until tests are done in humans, it's impossible to know for sure.
Early studies in Wales and France are testing nicotine replacement therapy as a potential treatment for COVID-19, and more trials may soon be underway.
It has also been suggested that studies currently testing nicotine replacement therapy for other conditions, such as a US study looking at nicotine replacement for reducing cognitive impairment, could look at COVID-19 outcomes as well. End quote