The lungfishes have a closer relationship with tetrapods than do coelacanths, while tetrapods have a closer relationship with coelacanths.
These organs of lungfishes resemble primitive frog lungs in both function and structure. Thus, the name "lungfish" is appropriately descriptive because these fish have lungs that develop from their swim bladders, an organ that provides buoyancy for most bony fishes and connects to their digestive systems.
Lungfish, or any member of the subclass Dipnoi, are a group of six current species of air-breathing fishes and numerous extinct relatives that are members of a class Sarcopterygii and are distinguished by having one or two lungs.
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