The COVID-19 pandemic has been a global event affecting all aspects of human life and society, including acoustic aspects. In this Special Issue on COVID-19 and acoustics, we present 48 papers discussing the acoustical impacts of the pandemic and how we deal with it. The papers are divided into seven categories which include: physical masking and speech production, speech perception, noise, the underwater soundscape, the urban soundscape, pathogen transmissibility, and medical diagnosis.