A decerebrate, spontaneously breathing tadpole preparation (Taylor–Kollros stages 16–19) was used to test the general hypothesis that the efferent bursting activities of cranial nerves (CN) V, VII and spinal nerve (SN) II are respiratory in nature, and, in particular, to identify separate and specific neural correlates of gill and lung ventilation. Oropharyngeal pressure (P op), intrapulmonary pressure (P ip), electromyogram (EMG) of the buccal levator muscle (interhyoideus), and efferent neural activities of CN V, CN VII and SN II were recorded while the animal was exposed to hyperoxia (100% inspired O 2), normoxia (21% inspired O 2), and hypoxia (10, 5 and 0% inspired O 2). Gill ventilation, indicated by fluctuations in P op at constant P ip, was characterized by high-frequency, low-amplitude bursts of action potentials in CN V and VII and interhyoideus EMG without phasic activity in SN II. Lung breaths, indicated by oscillations in P op and P ip were characterized by large bursts in EMG, CN V and VII together with a large burst in SN II. The amplitude of the moving average of nerve activities associated with lung ventilation was significantly larger than those associated with gill ventilation. During gill ventilation, the burst in CN V led that in CN VII, and both preceded the rise in P op. By contrast, a more synchronous neural burst onset pattern was observed during lung ventilation. The results document the neural, muscular, and mechanical characteristics of gill and lung ventilation in the tadpole, and establish bursting activity in SN II as a specific marker for lung ventilation in the metamorphic tadpole.