A gill is a respiratory organ found in many aquatic organisms that extracts dissolved oxygen from water and excretes carbon dioxide. The gills of some species, such as hermit crabs, have adapted to allow respiration on land provided they are kept moist. The microscopic structure of a gill presents a large surface area to the external environment.

Gills or gill-like organs, located in different parts of the body, are found in various groups of aquatic animals, including mollusks, crustaceans, insects, fish, and amphibians. Semiterrestrial marine animals such as crabs and mudskippers have gill chambers in which they store water, enabling them to use the dissolved oxygen when they are on land.

More Info: en.wikipedia.org