Answer:
Amphibians
The living amphibians (frogs, toads, salamanders, and caecilians) depend on aquatic respiration to a degree that varies with species, stage of development, temperature, and season. With the exception of a few frog species that lay eggs on land, all amphibians begin life as completely aquatic larvae. Respiratory gas exchange is conducted through the thin, gas-permeable skin and the gills. In addition to these structures, frog tadpoles use their large tail fins for respiration; the tail fins contain blood vessels and are important respiratory structures because of their large surface area. As amphibian larvae develop, the gills (and in frogs, the tail fin) degenerate, paired lungs develop, and the metamorphosing larvae begin making excursions to the water surface to take air breaths.
