Many adult amphibians use gills for breathing. There are many reptiles, birds, and mammals that spend most or all of their time in water. Why has none of them evolved so that it retains the embryonic gills and uses them for gas exchange in the adult stage? Solution Explanations : Reptiles,birds and mammals have physiologically different types of lungs. Lungs are the most efficient organ for gaseous exchange as they utilised aerobic oxygen which is more in concentration than aquatic oxygen which is utilises by gills. And Reptiles,birds and mammals needs more energy as they are more metabolically active so they need most efficient method of respiration and circulation and they can\'t retain their gills for adult conditions.