Severe coronavirus disease 2019 (COVID‐19) is characterized by acute respiratory distress syndrome and multiple organ dysfunction, in which the host immune response plays a pivotal role. Excessive neutrophil activation and subsequent superfluity of neutrophil extracellular traps (NETs) can lead to tissue damage, and several studies have shown the involvement of neutrophils in severe COVID‐19. However, the detailed responses of each neutrophil subset to SARS‐CoV‐2 infection has not been fully described. To explore this issue, we incubated normal‐density granulocytes (NDGs) and low‐density granulocytes (LDGs) with different viral titers of SARS‐CoV‐2. NDGs form NETs with chromatin fibers in response to SARS‐CoV‐2, whereas LDGs incubated with SARS‐CoV‐2 display a distinct morphology with condensed nuclei and moderate transcriptional changes. Based on these transcriptional changes, we suggest that AGO2 possibly plays a role in LDG regulation in response to SARS‐CoV‐2.