yes it does LOL!
Mammals use lungs to collect oxygen from the air, fish use gills to collect oxygen from the water.
Humans must first dissolve the gasses in water (in the alveolii of the lungs) before we can extract it, whereas fish only can get the gasses already dissolved. Also - fish have a one-way respiratory system whereas humans have an in and out respiratory system.
In mammals and fish it is lungs
respiratory system of gold fish
Both fish and mammals have specialized respiratory systems designed for gas exchange, although they operate in different environments. Fish use gills to extract oxygen from water, while mammals utilize lungs to absorb oxygen from air. In both systems, oxygen is exchanged for carbon dioxide through diffusion across respiratory surfaces, and both rely on a circulatory system to transport gases throughout the body. Additionally, both systems are highly efficient, adapted to meet the oxygen demands of their respective lifestyles.
Being mammals, koalas breathe using their lungs and nose. Koalas have a whole respiratory system just like people - nose, nostrils, respiratory tract, lungs and so on. They don't have gills like fish, holes in their abdomen like insects, or transfer oxygen for carbon dioxide through their skins.
Internal Gills
There are a number of ways in which the respiratory system has changed during the development of amphibians. Their respiratory system developed in such a way that they need more oxygen than they used to.
gills which are their lungs
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vascular system of star fish
The respiratory system is responsible for exchanging gases, such as oxygen and carbon dioxide, in all organisms. This process occurs through specialized respiratory structures like lungs in mammals, gills in fish, and tracheal systems in insects.