In amphibians, respiration occurs through

(a) gills

(b) lungs

(c) skin

In amphibia, respiration occurs through gills, lungs and skins. 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 thin, gas-permeable skin and the gills. 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.