Most living animals have lungs. Fish have gills, which allow them to breathe. There may be other sea creatures that do not have lungs as well. Also, some creatures breath through their skin - such as worms, which do not have lungs.
There are many different varieties of salamanders. Most of these salamanders have both gills, and lungs. There are also some that have gills, but then lose them as they get older. They then use lungs for breathing.