This qualitative assessment provides a comprehensive review of available scientific evidence regarding the risk of exposure to SARS-CoV-2 from different wild or domestic animal species. It seeks to inform country-level risk assessments and provide the evidence base for targeted investigations and mitigation.The publication: (i) assesses the risk of human or animal exposure to SARS-CoV-2 through contact with, handling or consumption of wild, domestic and aquatic animal species or their products; (ii) identifies current knowledge gaps regarding the zoonotic origin or animal-human spillover of SARS-CoV-2 and makes recommendations on priority studies; (iii) summarizes available evidence for SARS-CoV-2 susceptibility of different animal species; (iv) makes evidence-based recommendations on how to prioritize animal species for targeted field investigations or research studies; and (v) recommends targeted One Health investigations as well as relevant epidemiological, laboratory, anthropological and seasonality studies.Understanding the risk of exposure of humans or animals to SARS-CoV-2 from animals and their products is essential for containing virus spread, prioritizing research, protecting food systems, and informing national One Health investigations and mitigation measures