Son of X-Shooter (SOXS) will be a high-efficiency spectrograph with a mean Resolution-Slit product of 4500 (goal 5000) over the entire band capable of simultaneously observing the complete spectral range 350-2000 nm. It consists of three scientific arms (the UV-VIS Spectrograph, the NIR Spectrograph and the Acquisition Camera) connected by the Common Path system to the NTT and the Calibration Unit. The Common Path is the backbone of the instrument and the interface to the NTT Nasmyth focus flange. The light coming from the focus of the telescope is split by the common path optics into the two different optical paths in order to feed the two spectrographs and the acquisition camera. The instrument project went through the Preliminary Design Review in 2017 and is currently in Final Design Phase (with FDR in July 2018). This paper outlines the status of the Common Path system and is accompanied by a series of contributions describing the SOXS design and properties after the instrument Preliminary Design Review.