The most dreaded pandemic of the century is COVID-19. It is widely seen that persons with already having chronic illnesses or comorbidities( Guan et al., 2020) such as diabetes , hypertension, liver failure, bronchial disease, renal failure, tuberculosis are most vulnerable and need extreme medical attention with hospitalization in almost all the cases. Even if at lower age the comorbidity can be deciding factor in deciding the severity of the cases reported. The comorbid patients are confirmed to be producing more severe symptoms than any other patients. The role of vitamin D is promising. The new buzz word in the treatment boulevard is vitamin D and its effects in treating the patients suffering from acute respiratory distress syndrome (ARDS). It is said to be beneficial in treating COVID-19 cases to where immunomodulation is required. Vitamin D with empirical evidence can prove as magic bullet for infected health care workers who are on the frontline. The amount of Vitamin D which is generally synthesized by the body through exposure of the sun is lessen due to home confinement as a result of lockdown measure. So various other mechanisms for delivering safe and minimum daily requirement of vitamin D through ground workers will be a key element in reducing the worsening of symptom condition. This study tries to review the correlation between vitamin D and its positive and negative effects with respect to COVID-19 treatment.