State whether the following statements are true or false :
Fish has lungs for breathing.

Explanation

**Step-by-Step Solution:**

1. **Understanding the Statement**: The statement to evaluate is "Fish has lungs for breathing." We need to determine if this is true or false.

2. **Breathing in Fish**: Fish do not have lungs like mammals. Instead, they breathe using gills. Gills are specialized organs that allow fish to extract oxygen from water.

3. **How Fish Breathe**: Fish take in water through their mouths, and then they pump this water over their gills. As the water flows over the gills, oxygen dissolved in the water is absorbed into the fish's bloodstream.

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