Yes, penguins have organs above their eyes. It allows salt water to be converted into fresh water.
Hai
The lungs are the organs which your body uses to breath.
Organs of Respiration in Mammals:Mainly the respiratory systems of mammals consist1-Nose2-Trachea3-Bronchi4-AlveoliThese organs are used for breathing in Mammals.
their gills
lungs
*What ARE fish breathing ORGANS. Your subject is plural, my friend. They are called gills.
Penguins are birds and like all birds they get oxygen by breathing air.
Lungs
Lungs.
Gills.
nose