These larvae do not have gills but instead have specialised areas of skin through which respiration takes place.
ðiːz lˈɑːɹviː duːnˌɑːt hæv ɡˈɪlz bˌʌt ɪnstˈɛd hæv spˈɛʃəlˌaɪzd ˈɛɹiəz ʌv skˈɪn θɹuː wˌɪtʃ ɹˌɛspᵻɹˈeɪʃən tˈeɪks plˈeɪs.