- The organ that enables most aquatic animals to take dissolved oxygen from the water. It consists of a series of membranes that have many small blood vessels. Oxygen passes into the bloodstream and carbon dioxide passes out of it as water flows across the membranes.
- One of the thin strips of tissue on the underside of the cap of many species of basidiomycete fungi. Gills produce the spore-bearing structures known as basidia.

gill
Fish breathe by swallowing water, and passing it through gill slits on each side of their head. Blood-filled filaments on the gills extract oxygen from the water as it flows through.