We documented the development of the gill and the relationship between gill structure and function using histology and scanning electron microscopy. Development of the gill was divided into three stages in the larvae and juveniles. Stage I included organ-primordium formation between 0–3 days after hatching (DAH). During this stage, gill-primordia were present but unoccurred primarily via the finfold, skin, and the microvascular surface of the yolk-sac. Stage II occurred development of gill filaments. Gill arches, filaments,gradually and the basic structure and morphology of the gill were established. Stage III was initiated at 18 DAH, at which time the gill organs and rakers) resembled the adult in terms of morphology and function. The total number of gill filaments increased with the increasing body weight and body length in larvae and juveniles. Thus, the single secondary gill lamella area and total respiratory area also increased with an increase of body weight. The development of the gill was in accordance with growth, development, and function in