Amphibians Breathe With Gill. All amphibians have gills when they first hatch from their eggs. Gills allow you to breathe in the water during your period as a larva and tadpole.
Breathing through gills is carried out by animals which live in water, with very few exceptions. Like amphibians, and thus all breathe with lungs. It is clearly apparent that there is a gradual transition from the strictly aquatic fish using gills to the purely terrestrial mammal using lungs, but many transitional species among air breathing fishes and amphibians can use both modes of gas exchange.
Frogs, like toads and salamanders, are 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. Like other amphibians, the frog exhibits gill respiration in the early stages of its life cycle. Their larvae (not yet fully developed offspring) mature in water and breathe through gills, like fish, while adults breathe air through lungs and skin. They use their gills for breathing underwater.