Mild encephalopathy with reversible splenial lesion (MERS) is characterized with a reversible lesion in the splenium of the corpus callosum. It has been defined as a neuro-radiologic syndrome associated with viral infections. In addition, this lesion may related with epileptic seizures, antiepileptic drugs or metabolic disturbances. We presented a patient with MERS associated with severe acute respiratory syndrome coronavirus 2 (SARS-COV-2). Encephalopathy and psychiatric symptoms were the major initial clinical symptoms. Brain magnetic resonance imaging showed complete resolution of the corpus callosum lesion. The symptoms of patient recovered completely. Complete resolution of corpus callosum lesion and recovery of encephalopathy associated with SARS-COV-2 were similar to previous cases.