Human lungs are a bit more complex than amphibian lungs but they are relatively similar in terms of structure. We both need oxygen to breathe – for humans this is done exclusively through the lungs and for amphibians it is done through both the lungs and the skin! Frogs also use their lungs to help them stay buoyant when they are swimming. The way we actually use our lungs to get air in and out is slightly different. Humans use the diaphragm to help us breathe whereas amphibians use muscles in their throat sacs.
Most amphibians have lungs like ours but can also breathe through their skin. Some small amphibians only breathe through their skin, including small frogs. You can read about them here: http://www.livescience.com/7477-bizarre-frog-lungs.html
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