Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) may affect the central nervous system (CNS) and peripheral nervous system (PNS). Major CNS manifestations of SARS-CoV-2 include seizures, meningitis, meningoencephalitis, ischemic stroke, hemorrhagic stroke, anosmia, hypogeusia, acute disseminated encephalomyelitis, hemorrhagic necrotizing encephalopathy, and nonfocal phenomena including lethargy, agitation, confusion, headache, and ataxia. The reversible splenial lesion syndrome (MERS) was first described in 2004. Although MERS was initially recognized as a benign phenomenon, a second type of MERS was identified in later years, which has a poor prognosis and potentially serious sequela. MERS can be caused by numerous etiologies including viruses. In this report, we present a patient with SARS-CoV-2 who presented with ataxia and dizziness as the clinical symptoms of MERS, which is a rare clinical phenomenon and can be caused by numerous etiologies.