The main organs involved in the respiration process are gills (tadpole), skin and lungs (adult frog).
During the larval stage (tadpole) the gills are the main organs of the respiration. The tadpole obtains oxygen from the water and expels carbon dioxide into water through gills.
When the adult frog is underwater, the transport of oxygen into the body and carbon dioxide out of the body takes place through the skin. There are many blood vessels near the surface of the skin. Oxygen is transmitted through the skin directly into the bloodstream and carbon dioxide is expelled out from the blood.
When frog is on land, the main organs involved in respiration are buccal cavity, skin and lungs. The lungs are a pair of elongated, pink coloured sac-like structures present in the upper part of the trunk region (thorax). Air enters through the nostrils into the buccal cavity and then to lungs.