Frogs have lungs and this is how they breathe on land. While they are tadpoles, they do not have lungs. The lungs develop over time as they metamorphose from tadpoles to adult frogs. Terrestrial frogs rely solely on their lungs to breathe. Even aquatic and semiaquatic frogs rely on their lungs to breathe. There is only one frog that doesn’t have lungs and this is Barbourula kalimantanensis. All other frogs have lungs and there are over 4000 species of frogs in the world. The lungs of frogs are well developed and play a major role in the lives of the animal.