In the Anura the gills are complicated, owing to the development of the so-called internal gills. First appear, exactly in the same way as in the Urodela, the external gills, one upon each of the first three branchial arches. In the larva of _Rana esculenta_, 5 mm. in length, a little protuberance appears upon the first, {43}and then upon the second arch. In the 6 mm. larva the first gill shows four knobs, the second two, the third one knob. They are always delicate and thin, although sometimes pigmented, long, and much-ramified structures. The first pair is always the largest; well developed and persisting a long time in _Rana temporaria_; smaller in _R. esculenta_ and _Bufo vulgaris_; very short, scarcely forked, in _B. viridis_ and _Hyla arborea_. They are relatively largest in _Alytes_, while still in the egg. Numerous descriptions of these gills will be found in the systematic part. Great changes take place about the time when the fourth or last branchial arch and the pulmonary arteries are developed. This occurs in _R. esculenta_ when the larva is about 9 mm. long. The sprouting of the gills extends gradually downwards along the arches upon their ventral halves, and these new gill-filaments or loops transform themselves into numerous dendritic bundles, resting in several thickset rows upon the hinder margin of the first to the third arch, one row only on the fourth arch, which carries no external gill. These "internal gills" look like red bolsters or thick and short-tasselled bunches. Whilst they are developing the dorsal, older gills become arrested in their growth and disappear, and at the same time a right and left opercular fold grows out from the head and covers these new gills, shutting them up in an outer branchial chamber, just like that of Teleostei and other Tectobranch fishes. This is the reason why these new gills have been called internal, and the mistaken notion has sprung up that they are comparable with the true internal gills of fishes. In reality Amphibia have only external gills. They are always covered by ectoderm, are restricted to the outside of the branchial arches, and are developed before the formation of the clefts. These gills are in many cases directly continuous with the more dorsally and more superficially placed earlier external gills; but although nearly every one who has studied their development has observed this agreement, the old error still prevails. They are morphologically as little internal as the true internal gills of Elasmobranch embryos are external gills, because these have become so elongated that they protrude out of the gill-clefts.